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Accounting in Europe Volume 7, 2010 - Issue 2
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Refereed articles

Have IFRS Affected Earnings Management in the European Union?

Susana Callao Department of Accounting and Finance, University of Zaragoza, Zaragoza, SpainCorrespondence[email protected]
&
José Ignacio Jarne Department of Accounting and Finance, University of Zaragoza, Zaragoza, Spain
Pages 159-189 | Published online: 24 Nov 2010

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Geraroid O Cualain & Vincent Tawiah. (2023) Review of IFRS consequences in Europe: An enforcement perspective. Cogent Business & Management 10:1.
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Manu Abraham & Santhosh Kumar S. (2023) Does discretionary earnings management more common among Indian companies around their IPOs?. Macroeconomics and Finance in Emerging Market Economies 0:0, pages 1-20.
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Fuad Fuad, Agung Juliarto, Andrian Budi Prasetyo & Ali Riza Fahlevi. (2022) Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia. Cogent Business & Management 9:1.
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Mohammad Tariq Hasan, Md. Kaium Hossain, Mohammad Sarwar Rekabder, Mohammad Shahansha Molla & Abu Sadat Muhammad Ashif. (2022) IFRS adoption and real earnings management in Bangladesh: The role of board characteristics. Cogent Business & Management 9:1.
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Cristina Gianfelici, Nourhene Benyoussef & Giuseppe Savioli. (2021) Exploring the Going Concern Statement, Readability and Length Cues as Indicators of Distress at Italian Companies. Accounting in Europe 18:3, pages 325-352.
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Yolanda S. Stander. (2021) Quantifying the sources of volatility in the IFRS 9 impairments. South African Journal of Accounting Research 35:3, pages 191-218.
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Tomas Kliestik, Jaroslav Belas, Katarina Valaskova, Elvira Nica & Pavol Durana. (2021) Earnings management in V4 countries: the evidence of earnings smoothing and inflating. Economic Research-Ekonomska Istraživanja 34:1, pages 1452-1470.
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Hyun-Ah Lee. (2019) The impact of IFRS adoption on management of bad debt expense and real operational activities: evidence from South Korea . Asia-Pacific Journal of Accounting & Economics 26:4, pages 434-456.
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Mostafa Harakeh, Edward Lee & Martin Walker. (2019) The Differential Impact of IFRS Adoption on Aspects of Seasoned Equity Offerings in the UK and France. Accounting in Europe 16:1, pages 106-138.
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Aljosa Valentincic, Ales Novak & Urska Kosi. (2017) Accounting Quality in Private Firms During the Transition Towards International Standards. Accounting in Europe 14:3, pages 358-387.
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Francesco Mazzi, Paul André, Dionysia Dionysiou & Ioannis Tsalavoutas. (2017) Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital. Accounting and Business Research 47:3, pages 268-312.
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Susana Callao, Riccardo Cimini & José Ignacio Jarne. (2016) Value relevance of accounting figures in presence of earnings management. Are enforcement and ownership diffusion really enough?. Journal of Business Economics and Management 17:6, pages 1286-1299.
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Riccardo Cimini. (2015) How has the financial crisis affected earnings management? A European study. Applied Economics 47:3, pages 302-317.
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Alessandro Mechelli & Riccardo Cimini. (2014) Is Comprehensive Income Value Relevant and Does Location Matter? A European Study. Accounting in Europe 11:1, pages 59-87.
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Ulf Brüggemann, Jörg-Markus Hitz & Thorsten Sellhorn. (2013) Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research. European Accounting Review 22:1, pages 1-37.
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