focussing on early adopters of IFRS Jeanjean, T. and The effect of the 1146 France, Wilcoxon rank-sum test The pervasiveness of earnings Stolowy, H. mandatory U.K. and management did not decline (2008) introduction of IFRS Australian the implementation of IFRS, it on earnings quality companies even increased in France adopters) in the period Lippens, M. Whether the Listed companies Cross-sectional Jones Model Both accruals-based and real (2010) mandatory from Belgium, and model of earnings management increased adoption of IFRS by The Netherlands, Roychowdhury after implementation of IRFS. The all listed companies Denmark, methods are used as substitutes in the EU has led to Sweden significant lower levels of earnings management McNichols M.F. Discussion of n/a Aggregate accruals, specific The trade-off in approaches (2000) associated with accruals and distribution of depends on the central question, three research earnings objective method and incentives designs commonly of a research used in the earnings management literature: aggregate accruals, specific accruals and the distribution of earnings Soderstrom N. Review the change n/a Literature review Accounting quality depends on: and Sun K.J. in accounting (1) quality of standards, (2) (2007) quality and the country’s legal and political determinants system and (3) financial reporting causing this incentives following widespread IFRS adoption in the EU Ronen and Yaari Give insight in the n/a Literature review including n/a (2008) theory, practice explanations of different and research that is methodologies done earnings management Roychowdhury Whether managers In the period of Own models estimate Real activities manipulation is (2008) manipulate real 1987 and 2001 normal levels of sales, used to avoid losses and/or activities to avoid are 21,758 discretionary expenditures negative annual forecast errors reporting annual 36 and COGS to compare this losses industries and with the real numbers 4252 individual firms tested
focussing on early adopters of IFRS Jeanjean, T. and Stolowy, H. (2008) The effect of the mandatory introduction of IFRS on earnings quality 1146 France, U.K. and Australian companies adopters) in the period Wilcoxon rank-sum test The pervasiveness of earnings management did not decline the implementation of IFRS, it even increased in France Lippens, M. (2010) Whether the mandatory adoption of IFRS by all listed companies in the EU has led to significant lower levels of earnings management Listed companies from Belgium, The Netherlands, Denmark, Sweden Cross-sectional Jones Model and model of Roychowdhury Both accruals-based and real earnings management increased after implementation of IRFS. The methods are used as substitutes McNichols M.F. (2000) Discussion of associated with three research designs commonly used in the earnings management literature: aggregate accruals, specific accruals and the distribution of earnings n/a Aggregate accruals, specific accruals and distribution of earnings The trade-off in approaches depends on the central question, objective method and incentives of a research Soderstrom N. and Sun K.J. (2007) Review the change in accounting quality and the determinants causing this following widespread IFRS adoption in the EU n/a Literature review Accounting quality depends on: (1) quality of standards, (2) country’s legal and political system and (3) financial reporting incentives Ronen and Yaari (2008) Give insight in the theory, practice and research that is done earnings management n/a Literature review including explanations of different methodologies n/a Roychowdhury (2008) Whether managers manipulate real activities to avoid reporting annual losses In the period of 1987 and 2001 are 21,758 36 industries and 4252 individual firms tested Own models estimate normal levels of sales, discretionary expenditures and COGS to compare this with the real numbers Real activities manipulation is used to avoid losses and/or negative annual forecast errors
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