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Management International Review
Published in: Management International Review 2/2019

13-12-2018 | Research Article

Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?

Authors: Singgih Wijayana, Sidney J. Gray

Published in: Management International Review | Issue 2/2019

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Abstract

We investigate whether variations in earnings management in the Asia-Pacific region countries can be explained by the extent of IFRS adoption having regard to the diversity of cultures across countries in the region and the degree of accounting standards enforcement. Across 17 key countries in the region, we find that IFRS convergence is associated with reduced levels of earnings management, particularly in recent years when IFRS has been increasingly adopted by publicly listed firms in the region. Nevertheless, the influence of cultural values and the degree of accounting standards enforcement remain significant and persistent institutional factors explaining international differences in earnings management.
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Metadata
Title
Institutional Factors and Earnings Management in the Asia-Pacific: Is IFRS Adoption Making a Difference?
Authors
Singgih Wijayana
Sidney J. Gray
Publication date
13-12-2018
Publisher
Springer Berlin Heidelberg
Published in
Management International Review / Issue 2/2019
Print ISSN: 0938-8249
Electronic ISSN: 1861-8901
DOI
https://doi.org/10.1007/s11575-018-0371-1

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