The impact of IFRS on earning management activities among French companies (notice n° 593046)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01723cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121150157.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tounsi, Marwa |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The impact of IFRS on earning management activities among French companies |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 16 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article investigates the impact of financial disclosure on accrual-based earnings management in France. Our sample consists of 230 French companies listed on the CAC All-Tradable stock market index in the pre-IFRS period and post-IFRS period. Our study is based on different empirical methods: panel data as well as the non-parametric Wilcoxon test. The objective of the study is to highlight the impact of IFRS adoption on the value relevance of earnings as well as on the accounting figures. Moreover, using panel data as well as t-test, we examined the impact of adopting the new standards on earnings management and especially on accrual-based earnings management. Our predictions are valid for the value relevance and financial figures as well as for accrual-based earnings management. We found that IFRS adoption has a negative impact on accrual-based earnings management. The impact of IFRS on earnings management activities among French companies |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accruals |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Jones model |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Earnings management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accruals |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | IFRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Jones model |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Earning management |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | o 216-217 | 1 | 2023-08-21 | p. 146-178 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-146?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-146?lang=en&redirect-ssocas=7080</a> |
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