Gestion des résultats: Normes IFRS Vs Normes locales -cas des entreprises cotées à la Bourse de Valeur de Casablanca

Karima Haoudi and Mohammed Rachid Aasri
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Karima Haoudi: Université Mohamed V de Rabat, Maroc
Mohammed Rachid Aasri: Université Mohamed V de Rabat, Maroc

Les Cahiers du CEDIMES, 2025, vol. 20, issue 2, 120-134

Abstract: Several models have been proposed in literature to measure earnings management. The advent of IFRS and their conceptual framework has prompted research in this direction. The reliability of financial information must be respected and practices of earnings management diminished by this new repository. Nevertheless, the results related to the information content of this practice is not yet the subject of a general consensus. This paper aims to evaluate, through an accounting approach, earnings management level based on the accounting standards applied by companies listed on the Moroccan stock market. The results indicate no difference in the nature of discretionary manipulation of accounts by managers of firms adoptive and nonadoptive of IFRS. Indeed, the two samples manipulate downward essentially the value of long-term debt.

Date: 2025
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DOI: 10.69611/cahiers20-2-08

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