Share Your Research, Maximize Your Social Impacts
Earning Management AND International Financial Reporting Standard (IFRS) Implementation Process: Empirical Study
Journal: Journal of Social Sciences (COES&RJ-JSS) (Vol.9, No. 2)Publication Date: 2020-04-01
Authors : Omar Alhawatmeh Dr.;
Page : 603-616
Keywords : Earning management (EM); International Financial Reporting Standards (IFRS); IFRS implementation; discretionary accruals;
Source : Download
Find it from : Google Scholar
Abstract
This research came for studying the implementation IFRSs and its impact on earning management in Jordan .The data onto analysis will be the listed companies of Amman Stock Exchange (ASE) for period is from 2001-2018, and to find value earning management (EM), we used modified Jones model .the result shows the implementation IFRS have negatively effects on earning management.
Other Latest Articles
- The ability of cash flows to predict the earning
- Housing Patterns from the Perspective of the Provisions of Regulation and Housing Density: Salt City as Case Study
- The Impact of Talent Management on Organizational Effectiveness in Healthcare Sector
- The Associations among Human Resource Management (HRM) Practices, Total Quality Management (TQM) Practices and Competitive Advantages
- The concept and scope of restorative justice for juveniles According to the Islamic and Jordanian Legislations
Last modified: 2020-05-19 16:19:49