Have IFRS Affected Earnings Management in the European Union?

By Susana Callao, José Ignacio Jarne. 2010

275 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6739b0a15688d4d76b7b7f05dc5026e74945273f

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In Accounting

1. Riccardo Cimini

In Strategy and Management

1. Riccardo Cimini

Citations in the corpus

• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Studies analysing common earnings properties such as earnings smoothing, conditional conservatism or discretionary accruals find that mandatory IFRS adoption either has no significant impact (Atwood et al., 2011) or even a negative effect (Ahmed et al., 2012; Callao and Jarne, 2010).”
• How has the financial crisis affected earnings management? A European study (2015, methodology): “…exists, and multiple measures have been used to estimate the degree of earnings management in previous empirical studies (e.g. Schipper, 1989; Healy and Wahlen, 1999; Beneish, 2001; Leuz et al., 2003; Ewert and Wagenhofer, 2005; Garcia Osma et al., 2005; Callao and Jarne, 2010; Chen et al., 2010).”