Situation of Earning Management After Revision of the Ohada Accounting Standards Adopted on January 26, 2017
Type de ressource
Auteurs/contributeurs
- Georges, Wandji (Auteur)
- Nebasi, Akoso Wilfred (Auteur)
Titre
Situation of Earning Management After Revision of the Ohada Accounting Standards Adopted on January 26, 2017
Résumé
Following the mandatory adoption of the revised OHADA Accounting Standards that have moved closer to the International Financial Reporting Standards (IFRS), this study examines whether the level of Earnings Management of Companies making public offers or listed firms, in the West African Stock Exchange Market Abidjan-Ivory Coast (BRVM) has reduced. The study avails of Financial Statement figures during pre-adoption (2014–2017) and post-adoption (2018–2021) periods, for 26 selected listed firms in the BRVM. Findings suggest that firms in the post-adoption period of the revised OHADA Accounting Standards (2018–2021) are less likely to smooth earnings compared to the pre-adoption period (2014–2017). This indicates that adopting accounting standards of higher quality can bring an improvement in Financial Reporting Quality, everything being equal.
Publication
Law and Economy
Volume
1
Numéro
4
Pages
47-66
Date
2022-11-04
Langue
EN
ISSN
2788-7049
Catalogue de bibl.
Autorisations
Copyright (c) 2022
Extra
Number: 4
Référence
Georges, W., & Nebasi, A. W. (2022). Situation of Earning Management After Revision of the Ohada Accounting Standards Adopted on January 26, 2017. Law and Economy, 1(4), 47–66. https://www.paradigmpress.org/le/article/view/296/256
Thématiques
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