Transparency or ambiguity? Voluntary <scp>IFRS</scp> adoption and earnings management in Japan
書誌事項
- 公開日
- 2024-01-10
- DOI
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- 10.1111/acfi.13221
- 公開者
- Wiley
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説明
<jats:title>Abstract</jats:title><jats:p>This study examines the mechanism of voluntary IFRS adoption on earnings management in Japan. Limited research clarifies how IFRS adoption influences earnings management. Using data from listed firms between 2011 and 2018, the multivariate regression results suggest that voluntary IFRS adoption in Japan increases the extent of discretionary accruals. Furthermore, the relation becomes more pronounced when firms have greater accounting opportunities and stronger cost incentives. The main findings hold after various robustness tests. This study fills the gap in the literature by investigating the mechanism that IFRS adoption enhances opportunities and motivation for earnings management through accounting ambiguity.</jats:p>
収録刊行物
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- Accounting & Finance
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Accounting & Finance 64 2425-2452, 2024-01-10
Wiley
