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首页> 外文期刊>International Journal of Accounting and Economics Studies >Measurement of earnings management before and after applying IFRSS using jones' modified method an applied research in a sample of banks listed in the Iraqi stock exchange
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Measurement of earnings management before and after applying IFRSS using jones' modified method an applied research in a sample of banks listed in the Iraqi stock exchange

机译：使用琼斯修正方法应用IFRSS之前和之后的盈余管理的度量-在伊拉克证券交易所上市的银行样本中进行的应用研究

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摘要

In the year 2016, all commercial banks in Iraq were obliged to switch from the application of the local unified accounting system to the application of International Financial Reporting Standards (IFRSs) to improve the quality of accounting information and make it relevant for decision-making. The objective of the research is to measure earnings management in a number of banks which applied IFRSs at the end of the financial year 2016 through their application on a sample of banks for the years (2012-2013, 2014, 2015, 2016). The results were compared with the measurement of earnings management under the application of the unified accounting system (before the adoption of IFRSs) and after the application of the (IFRSs). The researcher concluded that the percentage of earnings management in the years in which the banks applied the unified accounting system is very close to its percentage in the case of the application of IFRSs, which shows that the application of IFRSs did not change the percentage of earnings management in banks.
机译：2016年，伊拉克所有商业银行都有义务从当地统一会计系统的应用转换为国际财务报告准则（IFRS）的应用，以提高会计信息的质量并使之与决策相关。该研究的目的是通过对若干年的银行（2012-2013年，2014年，2015年，2016年）的样本应用IFRS来衡量在2016财年末采用IFRS的多家银行的盈余管理。将结果与采用统一会计制度（采用IFRS之前）和采用IFRS之后的盈余管理测量进行比较。研究人员得出的结论是，在采用国际财务报告准则的情况下，银行采用统一会计制度的年份中的盈余管理百分比非常接近其百分比，这表明采用国际财务报告准则并没有改变盈余百分比。银行管理。

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