An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms

QR Code

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...

Full description

Bibliographic Details
Main Author:	HU, QING
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Subjects:	Earnings management IFRS
Online Access:	https://eprints.nottingham.ac.uk/36258/

Similar Items

Investor reaction to IFRS for financial instruments in Europe: the role of firm-specific factors
by: Onali, Enrico, et al.
Published: (2017)

The effect of audit quality on downward real earnings management: U.K. evidence
by: Lyu, Yu
Published: (2018)

IFRs adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)

The Rigour of IFRS Education in the USA: Analysis, Reflection and Innovativeness
by: Tan, Aldys, et al.
Published: (2014)

Rationality of Analysts' Earnings Forecasts: UK Evidence
by: Pan, Yixuan
Published: (2008)

Pre managed earnings benchmarks and earnings management of Australian firms
by: Sun, L., et al.
Published: (2012)

Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.
by: Santi, Monica, et al.
Published: (2017)

The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)

Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK
by: Elbakry, Ashraf E., et al.
Published: (2016)

The Relationship Between International Financial Reporting Standards, Carbon Emissions, and R&D Expenditures: Evidence from European Manufacturing Firms
by: Apergis, Nicholas, et al.
Published: (2013)

Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption
by: Taylor, Grantley J.
Published: (2008)

Impact of IFRS on Bank’s Loan Loss Provision Decision: An Empirical Study of Hong Kong SAR and Japan
by: Zhao, Kehan
Published: (2013)

The Effect of Audit Office-Size on Earnings Management: An Evidence from UK
by: FU, YIHAO
Published: (2017)

An investigation of accrual-based earnings management in the UK
by: Aljalahma, Fatema
Published: (2022)

Relationship between firm valuation, business practices and earnings management: a meta-analysis / Ajay Ranjitha and R Madhumathi.
by: Ranjitha, Ajay, et al.
Published: (2019)

Boards Characteristics and Earnings Quality: UK Evidence
by: Nur, Nalini
Published: (2016)

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
by: Santi, Monica, et al.
Published: (2017)

The impact of ownership structure on earnings quality: Evidence from Chinese listed firms
by: Yang, Hang
Published: (2016)

Earnings management and corporate tax planning and their impacts on firm value / Nik Mohd Norfadzilah Nik Mohd Rashid
by: Nik Mohd Rashid, Nik Mohd Norfadzilah
Published: (2017)

Earnings management research: a review of contemporary research method
by: Sun, L., et al.
Published: (2010)

The Relationship between Female Directors and Earnings Quality of Chinese Listed Companies
by: Wang, Yihan
Published: (2019)

Earnings Management by Indian Initial Public Offering Firms
by: Suri, Sneha
Published: (2016)

Disclosure relevance and earnings management in business group: evidence from UK private subsidiaries
by: Zhu, Keying
Published: (2020)

The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)

Stock Valuation, Price Earning Ratios, and Firm Performance
by: Osman, Suzana Idayu Wati
Published: (2010)

Earnings management in Malaysia: the case of cash from operations and the behaviour of discretionary accruals / Rosnia Masruki
by: Masruki, Rosnia
Published: (2004)

The Effect of Corporate Social Responsibility on Earnings Management: Evidence from Chinese Manufacturing Industry
by: Li, Jia-Ru
Published: (2022)

Male Earnings Inequality, Women’s Earnings, and Family Income Inequality in Australia, 1982–2007
by: Austen, Siobhan, et al.
Published: (2013)

The Effect of Board Structure and Institutional Ownership on Earnings Management
by: Wong, Shi Yang
Published: (2006)

CEO Compensation and Earnings Management
by: Qin, Ziqi
Published: (2016)

CEO Compensation and Earnings Management
by: Zhang, Jun
Published: (2017)

Earnings quality at initial public offerings in China
by: REN, Shaohong
Published: (2016)

Earnings And Balance Sheet Conservatism In Malaysia: The Effect Of Malaysia's Convergence To International Financial Reporting Standards (Ifrs)
by: Marzuki, Marziana Madah, et al.
Published: (2016)

Effect of fair value accounting for financial instruments on the decision usefulness of reported earnings
by: Chong, Leong Yew
Published: (2018)

Influence of Managerial Ownership on Manager’s Earnings Management Preference when They Pursue Higher Bonus
by: JIA, SHUQI
Published: (2017)

Investor reaction to strategic emphasis on earnings numbers: An empirical study
by: Sadique, Shibley, et al.
Published: (2013)

The effect of corporate social responsibility disclosure and corporate governance mechanisms on earnings management and stock risk: evidence from Public Bank in Indonesia / Idrianita Anis and Ancella A.Hermawan.
by: Anis, Idrianita, et al.
Published: (2017)

The relationship between size of dividend and earning changes of firm in Malaysia / Noor Fadhilah Bagia
by: Bagia, Nur Fadhilah
Published: (2014)

Female directors and earnings management: a study from Ireland
by: Liu, Naijia
Published: (2020)

The impact of loss function assumptions in rational expectations tests on the efficiency of financial analysts' earnings forecasts
by: Su, Haochen
Published: (2008)