Mohamed Amer Abdelnaser M, Azimli Asil, Wole Adedokun Muri
Faculty of Economics and Administrative Sciences, Department of Accounting and Finance, Cyprus International University, Lefkosa, TRCNC, Mersin, 10, Turkiye.
Faculty of Economics and Administrative Sciences, Department of Accounting and Finance, Cyprus International University, Haspolat, TRNC, Mersin, 10, Turkiye.
Heliyon. 2024 Sep 21;10(19):e38226. doi: 10.1016/j.heliyon.2024.e38226. eCollection 2024 Oct 15.
Research on the impact of the International Financial Reporting Standard (IFRS) mandate on the quality of financial reporting produced mixed findings. Several researchers showed that the IFRS mandate depresses earnings management since it improves comparability, and the principle-based approach offers limited alternatives for managers in reporting. Others have shown that it provides flexibility for managers in institutionally and legally weak countries. We examine whether the IFRS mandate depresses earnings management practices in South Africa. Using a sample of 206 firms listed on the Johannesburg Securities Exchange (JSE) from 2000 to 2010, our findings show that the IFRS mandate significantly reduces earnings management. Our findings contribute to the ongoing discussion about whether high-quality standards effectively mitigate earnings management practices and protect stakeholder rights in developing countries.
关于国际财务报告准则（IFRS）强制采用对财务报告质量的影响的研究结果不一。一些研究人员表明，IFRS强制采用抑制了盈余管理，因为它提高了可比性，并且基于原则的方法为管理人员在报告中提供的选择有限。其他人则表明，它为制度和法律薄弱国家的管理人员提供了灵活性。我们研究了IFRS强制采用是否抑制了南非的盈余管理行为。以2000年至2010年在约翰内斯堡证券交易所（JSE）上市的206家公司为样本，我们的研究结果表明，IFRS强制采用显著减少了盈余管理。我们的研究结果有助于正在进行的关于高质量标准是否能有效减轻发展中国家的盈余管理行为并保护利益相关者权利的讨论。
