Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study





earning management (EM), International Financial Reporting Standards (IFRS), IFRS implementation, discretionary accruals


This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the  listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earning management (EM), we used modified Jones model .the result shows the implementation IFRS have negatively effects on earning management.


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Author Biography

Omar Alhawatmeh, Dr., University of Jordan, Amman, Jordan

Dr. Omar M. Alhawatmeh currently works at the Department of Accounting, University of Jordan. He has a research in Accounting, and have Publish many papers in different Journals.


Abdullah, Wan Razazila Wan, Enny Nurdin Sutan Maruhun, Masetah Ahmad Tarmizi, and Liyana

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How to Cite

Alhawatmeh, O. (2020). Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study. Journal of Social Sciences (COES&Amp;RJ-JSS), 9(2), 603–616. https://doi.org/10.25255/jss.2020.9.2.603.616