Earnings management under Polish GAAP versus IFRS: evidence from an emerging market
by Konrad Grabinski; Alina Beattrice Vladu
African J. of Accounting, Auditing and Finance (AJAAF), Vol. 4, No. 4, 2015

Abstract: Our empirical paper examines the impact of IFRS on the quality of accounting information within Polish accounting setting, addressing the question whether IFRS implementation is associated with lower earnings management compared to domestic GAAPs. Using a sample of non-financial companies listed in the Warsaw Stock Exchange for a period of nine years (2005 to 2013), we document a positive impact of IFRS in curbing earnings management as measured by discretionary accruals. Our findings contribute to the debate whether IFRS are sufficient to override managers' incentives to manipulate earnings compared to local GAAPs in emerging countries with weak investor protection rights. Limits of the research conducted and potential directions of future research are also approached.

Online publication date: Thu, 03-Mar-2016

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