Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

Authors

  • Dr. Fahad Sulaiman M Alnafea

DOI:

https://doi.org/10.34257/GJMBRCVOL20IS5PG1

Keywords:

international financial reporting standards (IFRS), earnings management, income smoothing

Abstract

This study aims to study the Earnings management in light of the shift to International Financial Reporting Standards (IFRS) through a field study, which has occurred in Saudi jointstock companies. Through research, I achieved several results, such as: That there is change expected to happen in Earnings management in light of the shift to International Financial Reporting Standards (IFRS) via:

How to Cite

Dr. Fahad Sulaiman M Alnafea. (2020). Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations. Global Journal of Management and Business Research, 20(C5), 1–19. https://doi.org/10.34257/GJMBRCVOL20IS5PG1

Earnings Management in Light of the Shift to International Financial Reporting Standards (IFRS): An Exploratory Study on Saudi Corporations

Published

2020-10-15