International Journal of Advanced Multidisciplinary Research and Studies
Volume 3, Issue 3, 2023
Impact of Changes in Accounting Standard on Earning Management
Author(s): Tonye Ogiriki, Akpe Sarah Ebimone
Through an empirical analysis utilising diverse literature as a foundation for inference, we assessed the impact of recently implemented accounting regulations on the practise of earnings management. The impact of accounting standards on earnings management has been demonstrated statistically. It has been observed that countries that had a pre-existing standard before the implementation of International Financial Reporting Standards (IFRS) tend to exhibit a more effective reporting approach and greater proficiency in managing earnings. Prior literature has not effectively differentiated between ethical and unethical earnings management, as evidenced by the Venn diagrams presented in Chapter 3 of this study. Thus, it is possible to provide guidance to economic resource managers through the utilisation of findings from the literature review.
Keywords: Earning Management, Accounting Standard, Policies
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