Earnings Management in Europe Post IFRS: Do Cultural Influences Persist?

Sidney J. Gray (), Tony Kang, Zhiwei Lin and Qingliang Tang
Additional contact information
Sidney J. Gray: University of Sydney
Tony Kang: McMaster University
Zhiwei Lin: Shenzhen University
Qingliang Tang: University of Western Sydney

Management International Review, 2015, vol. 55, issue 6, No 4, 827-856

Abstract: Abstract We investigate the extent to which the mandatory adoption of International Financial Reporting Standards (IFRS) has restricted the previously documented association between national culture and international differences in earnings management practices. We analyze the earnings management behavior of publicly listed firms in 14 member countries of the European Union during the period 2000–2010. Our findings show that the tendency to engage in earnings management continues post IFRS and that cultural factors remain influential in explaining differences in the magnitude of earnings management behavior across countries.

Keywords: Culture; Earnings management; Accounting standards; IFRS (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (15)

Downloads: (external link)
http://link.springer.com/10.1007/s11575-015-0254-7 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:55:y:2015:i:6:d:10.1007_s11575-015-0254-7

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

DOI: 10.1007/s11575-015-0254-7

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 ().