Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?

Singgih Wijayana () and Sidney J. Gray
Additional contact information
Singgih Wijayana: Gadjah Mada University
Sidney J. Gray: University of Sydney Business School

Management International Review, 2019, vol. 59, issue 2, No 5, 307-334

Abstract: Abstract We investigate whether variations in earnings management in the Asia-Pacific region countries can be explained by the extent of IFRS adoption having regard to the diversity of cultures across countries in the region and the degree of accounting standards enforcement. Across 17 key countries in the region, we find that IFRS convergence is associated with reduced levels of earnings management, particularly in recent years when IFRS has been increasingly adopted by publicly listed firms in the region. Nevertheless, the influence of cultural values and the degree of accounting standards enforcement remain significant and persistent institutional factors explaining international differences in earnings management.

Keywords: IFRS; Cultural values; Asia-Pacific; Earnings management; Institutional factors; Accounting standards enforcement (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (14)

Downloads: (external link)
http://link.springer.com/10.1007/s11575-018-0371-1 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:manint:v:59:y:2019:i:2:d:10.1007_s11575-018-0371-1

Ordering information: This journal article can be ordered from
http://www.springer.com/journal/11575

DOI: 10.1007/s11575-018-0371-1

Access Statistics for this article

Management International Review is currently edited by Michael-Jörg Oesterle and Joachim Wolf

More articles in Management International Review from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().