Citation
Alhammad, Abdullah and Atqa, Asna Abdullah and Latiff, Ahmed Razman Abdul and Azman-Saini, W. N. W.
(2020)
The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management.
International Journal of Business and Management Science, 10 (1).
pp. 49-65.
ISSN 1837-6614; ESSN:1985-692X
Abstract
The purpose of this paper is to investigate the relationship between IFRS adoption strategies and earnings management and examine the conditional effect of culture on this link. The research was based on a sample of firms located in 35 developed and developing countries. The empirical results provided a strong evidence that there was a relationship between IFRS adoption strategies and earnings management. IFRS adoption strategies had substantial negative effects on earnings management and the relationship between them varied according to uncertainty avoidance and power distance. This study is considered important, innovative and useful for regulators and investors as it guides them to develop policies to improve accounting quality.
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Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | Faculty of Economics and Management Putra Business School |
| Publisher: | Society for Alliance, Fidelity and Advancement (SAFA) |
| Keywords: | Culture; Earnings management; IFRS enforcement and modifications; System GMM |
| Depositing User: | Ms. Che Wa Zakaria |
| Date Deposited: | 08 Oct 2024 08:32 |
| Last Modified: | 08 Oct 2024 08:32 |
| URI: | http://psasir.upm.edu.my/id/eprint/111645 |
| Statistic Details: | View Download Statistic |
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