The impact of IFRS on earnings management: evidence from the People's Republic of China
by Chunhui Liu; Grace O'Farrell
International Journal of Services and Standards (IJSS), Vol. 7, No. 3/4, 2011

Abstract: This research investigates how service quality of financial reporting changes with new accounting standards. In particular, the changes to earnings management (EM) due to the adoption of a new set of substantially International Financial Reporting Standards convergent accounting standards in a regulated market, the Peoples Republic of China (China), is examined for the period 2005-2008 with only firms mandated to adopt this new set of standards. The findings indicate that EM through accruals has decreased in China since 2007 under the new set of standards. Implications have immediate benefits for regulators, filers, information consumers, the accounting profession and other stakeholders.

Online publication date: Fri, 27-Feb-2015

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