This research aims to determine how moving to adopt mandatory International Financial Reporting Standards (IFRS) reduces accrual – based earnings management measured on a sample of listed firms in Egyptian stock market at the period between 2013 and 2016 . The result showed that however there is a difference in the mean of discretionary accruals between the first period and the second one, there is no significance in these differences , that leaded to reject the research hypothesis that is mandatory adopting IFRS reduces accrual – based earnings management .
Mahmoud Mohamed, A. E. (2017). The Effect Of Mandatory IFRS Adopting on Reducing Accrual – Based Earnings Management – Study on Listed Firms in Egyptian Stock Market. Alexandria Journal of Accounting Research, 1(1), 281-335. doi: 10.21608/aljalexu.2017.65252
MLA
Ahmed Essam Mahmoud Mohamed. "The Effect Of Mandatory IFRS Adopting on Reducing Accrual – Based Earnings Management – Study on Listed Firms in Egyptian Stock Market". Alexandria Journal of Accounting Research, 1, 1, 2017, 281-335. doi: 10.21608/aljalexu.2017.65252
HARVARD
Mahmoud Mohamed, A. E. (2017). 'The Effect Of Mandatory IFRS Adopting on Reducing Accrual – Based Earnings Management – Study on Listed Firms in Egyptian Stock Market', Alexandria Journal of Accounting Research, 1(1), pp. 281-335. doi: 10.21608/aljalexu.2017.65252
VANCOUVER
Mahmoud Mohamed, A. E. The Effect Of Mandatory IFRS Adopting on Reducing Accrual – Based Earnings Management – Study on Listed Firms in Egyptian Stock Market. Alexandria Journal of Accounting Research, 2017; 1(1): 281-335. doi: 10.21608/aljalexu.2017.65252
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