The interaction between real and accrual-based earnings management: analysis based on the mandatory IFRS adoption

  • Authors

    • Mouna Sellami Department of Finance and AccountingFaculty of Economics Sciences and Management, Sfax University, Tunisia
    2016-02-02
    https://doi.org/10.14419/ijaes.v4i1.5721
  • Accrual-Based Earnings Management, Real Earnings Management, IFRS Adoption.

  • Abstract

    The main purpose of this paper is to examine the relation between real and accrual-based earnings management after the mandatory IFRS adoption. I focus on a sample of 124 firms drawn from the 250 French-listed companies during the period from 1999 to 2011. Empirical results indicate that French firms use real activities manipulation and discretionary accruals as complementary tools to smooth earnings. Finally, unlike previous studies, I don’t find evidence of the sequential nature between the two earnings management strategies.

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  • How to Cite

    Sellami, M. (2016). The interaction between real and accrual-based earnings management: analysis based on the mandatory IFRS adoption. International Journal of Accounting and Economics Studies, 4(1), 24-31. https://doi.org/10.14419/ijaes.v4i1.5721

    Received date: 2016-01-03

    Accepted date: 2016-01-28

    Published date: 2016-02-02