{"id":"https://openalex.org/W1576216642","doi":"https://doi.org/10.1111/auar.12020","title":"The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS","display_name":"The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS","publication_year":2014,"publication_date":"2014-06-01","ids":{"openalex":"https://openalex.org/W1576216642","doi":"https://doi.org/10.1111/auar.12020","mag":"1576216642"},"language":"en","primary_location":{"id":"doi:10.1111/auar.12020","doi":"https://doi.org/10.1111/auar.12020","is_oa":false,"landing_page_url":"https://doi.org/10.1111/auar.12020","pdf_url":null,"source":{"id":"https://openalex.org/S144747835","display_name":"Australian Accounting Review","issn_l":"1035-6908","issn":["1035-6908","1835-2561"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111458625","display_name":"Juan Carlos Navarro\u2010Garc\u00eda","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3123212020","display_name":"Universidad Polit\u00e9cnica de Cartagena","ror":"https://ror.org/02k5kx966","country_code":"ES","type":"education","lineage":["https://openalex.org/I3123212020"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Juan Carlos Navarro\u2010Garc\u00eda","raw_affiliation_strings":["Universidad Polit\u00e9cnica de Cartagena"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Polit\u00e9cnica de Cartagena","institution_ids":["https://openalex.org/I3123212020"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5042631087","display_name":"Antonia Madrid Guijarro","orcid":"https://orcid.org/0000-0001-8139-4360","observed_orcids":["https://orcid.org/0000-0001-8139-4360"]},"institutions":[{"id":"https://openalex.org/I3123212020","display_name":"Universidad Polit\u00e9cnica de Cartagena","ror":"https://ror.org/02k5kx966","country_code":"ES","type":"education","lineage":["https://openalex.org/I3123212020"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Antonia Madrid\u2010Guijarro","raw_affiliation_strings":["Universidad Polit\u00e9cnica de Cartagena"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidad Polit\u00e9cnica de Cartagena","institution_ids":["https://openalex.org/I3123212020"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5111458625"],"corresponding_institution_ids":["https://openalex.org/I3123212020"],"apc_list":{"value":2920,"currency":"USD","value_usd":2920},"apc_paid":null,"fwci":14.167,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":{"value":0.98341302,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"24","issue":"2","first_page":"154","last_page":"170"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.9380000233650208},{"id":"https://openalex.org/keywords/international-financial-reporting-standards","display_name":"IFRS","score":0.828000009059906},{"id":"https://openalex.org/keywords/discretionary-accruals","display_name":"discretionary accruals","score":0.8410000205039978},{"id":"https://openalex.org/keywords/ifrs-adoption","display_name":"IFRS adoption","score":0.6520000100135803},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.8040000200271606},{"id":"https://openalex.org/keywords/german-listed-companies","display_name":"German listed companies","score":0.7360000014305115}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8964241743087769},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8896640539169312},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.7440687417984009},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.7087538242340088},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6973950266838074},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6012556552886963},{"id":"https://openalex.org/C154775046","wikidata":"https://www.wikidata.org/wiki/Q188","display_name":"German","level":2,"score":0.5793232321739197},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.5264623761177063},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5220965147018433},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5189337730407715},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3986457884311676},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.37661194801330566},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.36541491746902466},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.22069817781448364},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1970067322254181},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1111/auar.12020","doi":"https://doi.org/10.1111/auar.12020","is_oa":false,"landing_page_url":"https://doi.org/10.1111/auar.12020","pdf_url":null,"source":{"id":"https://openalex.org/S144747835","display_name":"Australian Accounting Review","issn_l":"1035-6908","issn":["1035-6908","1835-2561"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australian Accounting Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:bla:ausact:v:24:y:2014:i:2:p:154-170","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1111/auar.12020","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":61,"referenced_works":["https://openalex.org/W119367497","https://openalex.org/W160660852","https://openalex.org/W1603811794","https://openalex.org/W1910776265","https://openalex.org/W1981401610","https://openalex.org/W1986124155","https://openalex.org/W1986187321","https://openalex.org/W1999902552","https://openalex.org/W2001674819","https://openalex.org/W2004789738","https://openalex.org/W2007131142","https://openalex.org/W2012041776","https://openalex.org/W2015766033","https://openalex.org/W2015772697","https://openalex.org/W2015906414","https://openalex.org/W2017135029","https://openalex.org/W2019840982","https://openalex.org/W2030774206","https://openalex.org/W2040767172","https://openalex.org/W2044854242","https://openalex.org/W2047321871","https://openalex.org/W2048094201","https://openalex.org/W2050886799","https://openalex.org/W2062651224","https://openalex.org/W2068710325","https://openalex.org/W2068937618","https://openalex.org/W2074531150","https://openalex.org/W2076383943","https://openalex.org/W2088574775","https://openalex.org/W2113430743","https://openalex.org/W2118600904","https://openalex.org/W2137518948","https://openalex.org/W2138564344","https://openalex.org/W2140096960","https://openalex.org/W2140662150","https://openalex.org/W2142242808","https://openalex.org/W2145223699","https://openalex.org/W2149662459","https://openalex.org/W2164184583","https://openalex.org/W2321113091","https://openalex.org/W2332108646","https://openalex.org/W2891145393","https://openalex.org/W3121140087","https://openalex.org/W3121531922","https://openalex.org/W3121597473","https://openalex.org/W3121759882","https://openalex.org/W3121951548","https://openalex.org/W3122176856","https://openalex.org/W3122221502","https://openalex.org/W3122273364","https://openalex.org/W3122477418","https://openalex.org/W3124170598","https://openalex.org/W3124397182","https://openalex.org/W3124821231","https://openalex.org/W3124896498","https://openalex.org/W3124979649","https://openalex.org/W3125357378","https://openalex.org/W3125677029","https://openalex.org/W3125717595","https://openalex.org/W4237183086","https://openalex.org/W4251676776"],"related_works":["https://openalex.org/W2998980380","https://openalex.org/W2511780930","https://openalex.org/W2050275540","https://openalex.org/W7047017074","https://openalex.org/W2611174061","https://openalex.org/W2989701303","https://openalex.org/W2565378455","https://openalex.org/W7026629127","https://openalex.org/W2023222387","https://openalex.org/W2047321871"],"abstract_inverted_index":{"This":[0],"article":[1],"examines":[2],"the":[3,8,17,30,47,52,66,70,80,88,96,101,114,117,121],"effect":[4],"of":[5,10,19,33,49,69,82,90,95,103,116],"improvements":[6],"in":[7],"quality":[9,32,85,115],"International":[11,53],"Financial":[12],"Reporting":[13],"Standards":[14,55],"(IFRS)":[15],"on":[16],"level":[18,89],"earnings":[20],"management.":[21],"In":[22],"order":[23],"to":[24,43,57],"achieve":[25],"this":[26],"aim,":[27],"we":[28],"study":[29],"accounting":[31,83],"German":[34,97],"listed":[35,98],"companies":[36,111],"through":[37],"discretionary":[38,93],"accruals":[39,94],"yielded":[40],"from":[41,120],"1998":[42],"2006.":[44],"We":[45],"assess":[46],"effectiveness":[48],"efforts":[50],"by":[51,60],"Accounting":[54],"Board":[56],"improve":[58],"IFRS":[59],"using":[61],"two":[62],"indices":[63],"that":[64,79],"consider":[65],"revision":[67],"process":[68],"standards,":[71],"and":[72],"their":[73],"mandatory":[74],"application.":[75],"Our":[76],"results":[77],"indicate":[78],"improvement":[81],"standards":[84,119],"significantly":[86],"reduces":[87],"reported":[91],"negative":[92],"firms":[99],"during":[100],"period":[102],"analysis,":[104],"once":[105],"incentive":[106],"variables":[107],"are":[108],"controlled.":[109],"Further,":[110],"gradually":[112],"assume":[113],"new":[118],"moment":[122],"they":[123],"can":[124],"be":[125],"voluntarily":[126],"applied.":[127]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}