A comparison of Earnings Management in Accounting Standards Transformation- Evidence from China

• Main Authors: Chih-chang Wu, 吳志昌
• Other Authors: Yung-ming Hsieh
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/90226281877697323027

碩士 === 東吳大學 === 會計學系 === 100 === Taiwan will fully adopt International Financial Reporting Standards (IFRS) in 2013 while China had switched to IFRS since 2007. The purpose of this study is to examine whether the IFRS adoption can lower levels of the companies’ earnings management or not. The Shanghai and Shenzhen A-share listed companies in China from 2003 to 2010 are selected as a sample to estimate the discretionary accruals before and after the IFRS adoption, respectively and then this study compares whether both have a significance difference or not. The empirical results show：(1).the earnings management level of the financial statements under the IFRS in China is a significantly lower.(2).the earnings management level of the companies with two consecutive years of losses is a significantly lower.(3).the earnings management level of the companies listed in different markets at the same time is a significantly lower.