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Earnings management and european regulation 1606/2002:evidence from non-financial portuguese companies listed in Euronext

2017Journal article Open access
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dc.contributor.authorPereira, Agostinho
dc.contributor.authorAlves, Maria do Céu
dc.date.accessioned2018-02-27T10:21:09Z
dc.date.available2018-02-27T10:21:09Z
dc.date.issued2017
dc.description.abstractBackground: Since 2005, Portuguese listed companies have experienced an important institutional change, the mandatory adoption of new accounting standards (IFRS/IAS). European Union Regulation 1606/2002 made compliance with IFRS mandatory for the consolidated accounts of companies with securities traded on a regulated market. Existing literature suggests that accounting standards and country-specific characteristics affect the level of earnings management. Objectives: Therefore,thepurpose ofthispaper is to analyzehow accounting standards andthemandatory adoption of IFRS/IAS affect earning management in Portuguese listed companies. Methods: In order to do this, the paper analyze the evidence of earnings management, measured through discretionary accruals, after the adoption of IAS/IFRS by non-financial listed companies on Euronext Lisbon in the period 2005–2015. The Dechow et al. (2003) econometric model will be used, and empirical results indicate that non-financial listed companies in Portuguese stock exchange in the period 2005–2015 show evidence of discretionary accruals as a proxy for earnings management. Results: Thus, the results suggest that after the adoption of IAS/IFRS there are still indications of earnings management in non-financial listed companies. Conclusions: This research will achieve two distinct contributions. First, filling a gap at the national level, given that there was no such study, that considered the analyzed period, and second, the enrichment of the literature on this subject, since it shows that in a country of continental Europe after the mandatory adoption of IFRS earning management continues to exist.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationPereira, A. & Alves, M. (2017). Earnings management and european regulation 1606/2002 : evidence from non-financial portuguese companies listed in Euronext. Revista de Contabilidad=Spanish Accounting Review, 20 (2), 107–117. doi: 10.1016/j.rcsar.2017.05.002pt_PT
dc.identifier.doi10.1016/j.rcsar.2017.05.002pt_PT
dc.identifier.issn1138-4891
dc.identifier.urihttp://hdl.handle.net/10400.15/2130
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherElsevier Españapt_PT
dc.relation.publisherversionhttps://www.sciencedirect.com/science/article/pii/S1138489117300067?via%3Dihubpt_PT
dc.subjectEarnings managementpt_PT
dc.subjectDiscretionary accrualspt_PT
dc.subjectListed companiespt_PT
dc.subjectAccounting standardspt_PT
dc.subjectRegulationpt_PT
dc.subjectEnforcementpt_PT
dc.subjectIfrspt_PT
dc.subjectAccounting accrualspt_PT
dc.titleEarnings management and european regulation 1606/2002:evidence from non-financial portuguese companies listed in Euronextpt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceMadridpt_PT
oaire.citation.endPage117pt_PT
oaire.citation.issue2pt_PT
oaire.citation.startPage107pt_PT
oaire.citation.titleRevista de Contabilidad: Spanish Accounting Reviewpt_PT
oaire.citation.volume20pt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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