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The impact of IFRS on earning management activities among French companies
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Journal Article
The impact of IFRS on earning management activities among French companies
2023
Overview
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
Publisher
ANDESE
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