Earning Management and International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study

Omar Mohammad Al-Hawatmeh
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Omar Mohammad Al-Hawatmeh: Department of Accounting, University of Jordan, Amman, Jordan Author-Orchid id: https://orcid.org/0000-0002-4396-0584

Journal of Social Sciences (COES&RJ-JSS), 2020, vol. 9, issue 2, 603-616

Abstract: This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earning management (EM), we used modified Jones model .the result shows the implementation IFRS have negatively effects on earning management.

Keywords: Earning management (EM); International Financial Reporting Standards (IFRS); IFRS implementation; discretionary accruals (search for similar items in EconPapers)
Date: 2020
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