A Review of Earnings Management Techniques: An IFRS Perspective

A Review of Earnings Management Techniques: An IFRS Perspective

Originality/value: In contrast with prior literature, where many researchers focused on studying the effect of IFRS adoption on earnings management, this study deals with IFRS as a perspective not as an influencer which is the contribution of this study. Hence, the current article provides a framewo...

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Veröffentlicht in:Global business and management research 2019-07, Vol.11 (3), p.1-13
Hauptverfasser: Toumeh, Ahmad A, Yahya, Sofri
Format: Artikel
Sprache:eng
Schlagworte:
Accounting procedures
Annual reports
Capital markets
Cash flow statements
Corporate profits
Earnings management
Financial statements
Fraud
International Financial Reporting Standards
Inventory
Principles
Quality
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Zusammenfassung:Originality/value: In contrast with prior literature, where many researchers focused on studying the effect of IFRS adoption on earnings management, this study deals with IFRS as a perspective not as an influencer which is the contribution of this study. Hence, the current article provides a framework to differentiate whether these techniques fall under earnings management practices or fraud from IFRS perspective, and also it calls attention to the space of discretion existed in IFRS.
ISSN:1947-5667
1947-5667