Earnings Management under IFRS in the Banking Industry

• Main Authors: Shu-Yung Yang, 楊淑筠
• Other Authors: Chung-Hua Shen
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/05560615992330393198

碩士 === 國立臺灣大學 === 財務金融學研究所 === 99 === International Financial Reporting Standards (IFRS) have recently been adopted in a number of jurisdictions. The overall objective of this paper is to examine the effect of IFRS and its enforcement on earnings management in the banking industry. Prior research has shown that adherence to IFRS would enhance information disclosures, reflect the fair value of assets, and reduce discretionary judgments. We expect these changes would mitigate the possibility of earnings management. We use a sample of 259 commercial banks from 2001 to 2009 across 24 countries. Consistent with our predictions, we find that earnings management is reduced in the post IFRS period.