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

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

Dr. Fahad Sulaiman M Alnafea

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Qassim University

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

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Abstract

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.

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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.

How to Cite 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).

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GJMBR Volume 20 Issue C5

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-C Classification JEL Code: F30

Submission ReceivedDecember 7, 2019
Peer Review Double Blind
Handling Editor
Accepted January 3, 2020
Published January 15, 2020

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v1.2

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November 18, 2020

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