An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms
In this paper, I investigate whether the mandatory IFRS adoption can reduce the earnings management in UK firms. The results of all three different methods suggest that earnings management has reduced after the mandatory adoption of IFRS in UK firms. The conclusion highlights the importance of a rel...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2016
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| Online Access: | https://eprints.nottingham.ac.uk/36258/ |
| _version_ | 1848795253096579072 |
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| author | HU, QING |
| author_facet | HU, QING |
| author_sort | HU, QING |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | In this paper, I investigate whether the mandatory IFRS adoption can reduce the earnings management in UK firms. The results of all three different methods suggest that earnings management has reduced after the mandatory adoption of IFRS in UK firms. The conclusion highlights the importance of a relatively high quality accounting standard to earnings quality. I suggest that the IASB should make their efforts to create higher quality accounting standard and require companies to adopt it. |
| first_indexed | 2025-11-14T19:29:09Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-36258 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T19:29:09Z |
| publishDate | 2016 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-362582017-10-19T16:58:10Z https://eprints.nottingham.ac.uk/36258/ An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms HU, QING In this paper, I investigate whether the mandatory IFRS adoption can reduce the earnings management in UK firms. The results of all three different methods suggest that earnings management has reduced after the mandatory adoption of IFRS in UK firms. The conclusion highlights the importance of a relatively high quality accounting standard to earnings quality. I suggest that the IASB should make their efforts to create higher quality accounting standard and require companies to adopt it. 2016-09-05 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/36258/1/Dissertation.pdf HU, QING (2016) An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms. [Dissertation (University of Nottingham only)] Earnings management IFRS |
| spellingShingle | Earnings management IFRS HU, QING An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms |
| title | An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms |
| title_full | An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms |
| title_fullStr | An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms |
| title_full_unstemmed | An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms |
| title_short | An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms |
| title_sort | analysis of the effect of mandatory adoption of international financial reporting standards (ifrs) on earnings management in u.k firms |
| topic | Earnings management IFRS |
| url | https://eprints.nottingham.ac.uk/36258/ |