This paper uses china publicly listed companies data from 1998-2009 to compare earnings management indicators before and after IFRS. Our results tend to support the contention that IFRS discourages earnings smoothing compared with China GAAP but encourages earnings aggressiveness. However, the evidence is rather weak. While we did not find strong evidence that implementation of IFRS reduced earnings management in Chinese companies, neither did we find that it increased earnings management.
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