Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

1
Dr. Fahad Sulaiman M Alnafea
Dr. Fahad Sulaiman M Alnafea
1 Qassim University

Send Message

To: Author

GJMBR Volume 20 Issue C5

Article Fingerprint

ReserarchID

C: FINANCERATPE

Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations Banner
  • English
  • Afrikaans
  • Albanian
  • Amharic
  • Arabic
  • Armenian
  • Azerbaijani
  • Basque
  • Belarusian
  • Bengali
  • Bosnian
  • Bulgarian
  • Catalan
  • Cebuano
  • Chichewa
  • Chinese (Simplified)
  • Chinese (Traditional)
  • Corsican
  • Croatian
  • Czech
  • Danish
  • Dutch
  • Esperanto
  • Estonian
  • Filipino
  • Finnish
  • French
  • Frisian
  • Galician
  • Georgian
  • German
  • Greek
  • Gujarati
  • Haitian Creole
  • Hausa
  • Hawaiian
  • Hebrew
  • Hindi
  • Hmong
  • Hungarian
  • Icelandic
  • Igbo
  • Indonesian
  • Irish
  • Italian
  • Japanese
  • Javanese
  • Kannada
  • Kazakh
  • Khmer
  • Korean
  • Kurdish (Kurmanji)
  • Kyrgyz
  • Lao
  • Latin
  • Latvian
  • Lithuanian
  • Luxembourgish
  • Macedonian
  • Malagasy
  • Malay
  • Malayalam
  • Maltese
  • Maori
  • Marathi
  • Mongolian
  • Myanmar (Burmese)
  • Nepali
  • Norwegian
  • Pashto
  • Persian
  • Polish
  • Portuguese
  • Punjabi
  • Romanian
  • Russian
  • Samoan
  • Scots Gaelic
  • Serbian
  • Sesotho
  • Shona
  • Sindhi
  • Sinhala
  • Slovak
  • Slovenian
  • Somali
  • Spanish
  • Sundanese
  • Swahili
  • Swedish
  • Tajik
  • Tamil
  • Telugu
  • Thai
  • Turkish
  • Ukrainian
  • Urdu
  • Uzbek
  • Vietnamese
  • Welsh
  • Xhosa
  • Yiddish
  • Yoruba
  • Zulu

This study aims to study the Earnings management in light of the shift to International Financial Reporting Standards (IFRS) through a field study, which has occurred in Saudi jointstock companies. Through research, I achieved several results, such as: That there is change expected to happen in Earnings management in light of the shift to International Financial Reporting Standards (IFRS) via: Manipulating both the expenditure and revenue in the income statement, The manipulation of the accounts of Balance Sheet Statement, The manipulation of cash flows statement, as well as through the manipulation of reports of the changes in equity statement. The accountants in Saudi Corporations are concerned to shift to IFRS, expecting that the Earnings management is going on; thus, the IFRS had implemented.

29 Cites in Articles

References

  1. Abd Elmaula,Nasser Khalifa,Abo Mustafa (2012). Assessing the Adequacy of the Current Content of International Financial Reporting Standards in Accounting Programs at Saudi Universities.
  2. Anwer Ahmed,Michael Neel,Dechun Wang (2010). Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence.
  3. L Alhalabi (2009). The role of external auditor to reduce the effects of creative accounting on the reliability of financial statements issued by Jordan public shareholding companies.
  4. L Cai,A Rahman,S Courtenay (2008). The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison.
  5. Changy,C Liou (2003). The Effects of IFRS and the Institutional Environment on Accounting Quality in Chinese Listed Firms.
  6. Y Chan,C Cheong,G Gould (2012). The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Australia.
  7. C Clements,J Neil,O Stovall (2010). Cultural Diversity, country size, and the IFRS adoption decision.
  8. Holger Daske (2006). Economic Benefits of Adopting IFRS or US‐GAAP – Have the Expected Cost of Equity Capital Really Decreased?.
  9. Michael Firth,Dimitrios Gounopoulos,Jannis Pulm (2013). IFRS Adoption and Management Earnings Forecasts of Australian IPOs.
  10. Zimmermann Goncharov (2007). The Mandatory Introduction of IFRS as a Single Accounting Standard in the European Union and the Effects on Earnings Management.
  11. Peter Harris,Liz Arnold (2012). US GAAP Conversion To IFRS: A Case Study Of The Income Statement.
  12. Paul Healy,Wahlen,M James (1999). A review of the earnings management literature and its implementation for standard settings.
  13. W Karim,K Dunstan,Nurulhouqe,T Zijl (2011). The effect of IFRS Adoption and Investor Protection on Earnings Quality around the World.
  14. S Kazayuki,S Akinobu (2005). Ëarnings Management to Avoid Earnings Decreases and Losses: Empirical Evidence from Japan SSRN.
  15. Richard Lambert,Christian Leuz,Robert Verrecchia (2007). Accounting Information, Disclosure, and the Cost of Capital.
  16. Christian Leuz (2003). IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market.
  17. Christian Leuz,Dhananjay Nanda,Peter Wysocki (2003). Earnings management and investor protection: an international comparison.
  18. S Leventis,Co-Author (2013). The impact of IFRS on accounting quality: Evidence from Greece"(Kousenidis).
  19. Guoping Liu,Jerry Sun (2014). Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?.
  20. Ricka Chaniago (2008). Income Smoothing Moderates the Relationship Between Investment Opportunity Set, Accounting Conservatism, and Earnings Persistence on Earnings Response Coefficient.
  21. E Parbonetti (2011). Mandatory IFRS adoption: the trade-off between accrual and real-based earnings management.
  22. M Patricia,D Dechow,J Skinner (2000). Ëarnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators.
  23. Songlan Peng,Joyce Van Der Laan Smith (2010). Chinese GAAP and IFRS: An analysis of the convergence process.
  24. H Schilit (2002). Review: Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports.
  25. Stergios Leventis,Panagiotis Dimitropoulos,Asokan Anandarajan (2011). Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks.
  26. M Steven,Mintz (2010). implementation Cencerns about IFRS Adoption in the US.
  27. Daniel Verdan Capkun,Thomas Collins,Jeanjean (2-2-). Does Adoption of IFRS Deter Earnings Management?.
  28. Ying Wang,Michael Compbell (2012). Comparison of IFRS with China Gaap.
  29. A Wagenhofer,R Ewera (2005). Economic Effects of tightening Accounting standards to restrict earnings management.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Dr. Fahad Sulaiman M Alnafea. 2020. \u201cEarnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 20 (GJMBR Volume 20 Issue C5): .

Download Citation

Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords
Classification
GJMBR-C Classification: JEL Code: F30
Version of record

v1.2

Issue date

November 18, 2020

Language

English

Experiance in AR

The methods for personal identification and authentication are no exception.

Read in 3D

The methods for personal identification and authentication are no exception.

Article Matrices
Total Views: 2291
Total Downloads: 1093
2026 Trends
Research Identity (RIN)
Related Research

Published Article

This study aims to study the Earnings management in light of the shift to International Financial Reporting Standards (IFRS) through a field study, which has occurred in Saudi jointstock companies. Through research, I achieved several results, such as: That there is change expected to happen in Earnings management in light of the shift to International Financial Reporting Standards (IFRS) via: Manipulating both the expenditure and revenue in the income statement, The manipulation of the accounts of Balance Sheet Statement, The manipulation of cash flows statement, as well as through the manipulation of reports of the changes in equity statement. The accountants in Saudi Corporations are concerned to shift to IFRS, expecting that the Earnings management is going on; thus, the IFRS had implemented.

Our website is actively being updated, and changes may occur frequently. Please clear your browser cache if needed. For feedback or error reporting, please email [email protected]
×

This Page is Under Development

We are currently updating this article page for a better experience.

Request Access

Please fill out the form below to request access to this research paper. Your request will be reviewed by the editorial or author team.
X

Quote and Order Details

Contact Person

Invoice Address

Notes or Comments

This is the heading

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Ut elit tellus, luctus nec ullamcorper mattis, pulvinar dapibus leo.

High-quality academic research articles on global topics and journals.

Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

Dr. Fahad Sulaiman M Alnafea
Dr. Fahad Sulaiman M Alnafea Qassim University

Research Journals