000			01723cam a2200253 4500500
005			20250121150157.0
041			_afre
042			_adc
100	1	0	_aTounsi, Marwa _eauthor
245	0	0	_aThe impact of IFRS on earning management activities among French companies
260			_c2023.
500			_a16
520			_aThis 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			_aaccruals
690			_aIFRS
690			_aJones model
690			_aEarnings management
690			_aaccruals
690			_aIFRS
690			_aJones model
690			_aEarning management
786	0		_nVie & sciences de l'entreprise | o 216-217 | 1 | 2023-08-21 | p. 146-178 | 2262-5321
856	4	1	_uhttps://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-146?lang=en&redirect-ssocas=7080
999			_c593046 _d593046