The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management
The purpose of this paper is to investigate the relationship between IFRS adoption strategies and earnings management and examine the conditional effect of culture on this link. The research was based on a sample of firms located in 35 developed and developing countries. The empirical results provid...
| Main Authors: | , , , |
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| Format: | Article |
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Society for Alliance, Fidelity and Advancement (SAFA)
2020
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| Online Access: | http://psasir.upm.edu.my/id/eprint/111645/ |
| _version_ | 1848865743622373376 |
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| author | Alhammad, Abdullah Atqa, Asna Abdullah Latiff, Ahmed Razman Abdul Azman-Saini, W. N. W. |
| author_facet | Alhammad, Abdullah Atqa, Asna Abdullah Latiff, Ahmed Razman Abdul Azman-Saini, W. N. W. |
| author_sort | Alhammad, Abdullah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The purpose of this paper is to investigate the relationship between IFRS adoption strategies and earnings management and examine the conditional effect of culture on this link. The research was based on a sample of firms located in 35 developed and developing countries. The empirical results provided a strong evidence that there was a relationship between IFRS adoption strategies and earnings management. IFRS adoption strategies had substantial negative effects on earnings management and the relationship between them varied according to uncertainty avoidance and power distance. This study is considered important, innovative and useful for regulators and investors as it guides them to develop policies to improve accounting quality. |
| first_indexed | 2025-11-15T14:09:34Z |
| format | Article |
| id | upm-111645 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T14:09:34Z |
| publishDate | 2020 |
| publisher | Society for Alliance, Fidelity and Advancement (SAFA) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1116452024-10-08T08:32:51Z http://psasir.upm.edu.my/id/eprint/111645/ The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management Alhammad, Abdullah Atqa, Asna Abdullah Latiff, Ahmed Razman Abdul Azman-Saini, W. N. W. The purpose of this paper is to investigate the relationship between IFRS adoption strategies and earnings management and examine the conditional effect of culture on this link. The research was based on a sample of firms located in 35 developed and developing countries. The empirical results provided a strong evidence that there was a relationship between IFRS adoption strategies and earnings management. IFRS adoption strategies had substantial negative effects on earnings management and the relationship between them varied according to uncertainty avoidance and power distance. This study is considered important, innovative and useful for regulators and investors as it guides them to develop policies to improve accounting quality. Society for Alliance, Fidelity and Advancement (SAFA) 2020 Article PeerReviewed Alhammad, Abdullah and Atqa, Asna Abdullah and Latiff, Ahmed Razman Abdul and Azman-Saini, W. N. W. (2020) The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management. International Journal of Business and Management Science, 10 (1). pp. 49-65. ISSN 1837-6614; ESSN:1985-692X https://research.ebsco.com/c/rkkw5g/search/details/nzpdqabjs5 |
| spellingShingle | Alhammad, Abdullah Atqa, Asna Abdullah Latiff, Ahmed Razman Abdul Azman-Saini, W. N. W. The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management |
| title | The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management |
| title_full | The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management |
| title_fullStr | The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management |
| title_full_unstemmed | The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management |
| title_short | The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management |
| title_sort | conditional effect of culture on the relationship between ifrs adoption strategies and earnings management |
| url | http://psasir.upm.edu.my/id/eprint/111645/ http://psasir.upm.edu.my/id/eprint/111645/ |