期刊名称：International Journal of Accounting and Economics Studies
电子版ISSN：2309-4508
出版年度：2016
卷号：4
期号：1
页码：24-31
DOI：10.14419/ijaes.v4i1.5721
出版社：Journal of Advanced Computer Science & Technology
摘要：The main purpose of this paper is to examine the relation between real and accrual-based earnings management after the mandatory IFRS adoption. I focus on a sample of 124 firms drawn from the 250 French-listed companies during the period from 1999 to 2011. Empirical results indicate that French firms use real activities manipulation and discretionary accruals as complementary tools to smooth earnings. Finally, unlike previous studies, I don’t find evidence of the sequential nature between the two earnings management strategies.
