Impact of IFRS Adoption on Earning Management A review of Four selected Private Commercial Banks in Ethiopia
| dc.contributor.advisor | Hagos, Alem (PHD) | |
| dc.contributor.author | Regassa, Netsanet | |
| dc.date.accessioned | 2021-07-27T16:03:15Z | |
| dc.date.accessioned | 2023-11-04T09:38:54Z | |
| dc.date.available | 2021-07-27T16:03:15Z | |
| dc.date.available | 2023-11-04T09:38:54Z | |
| dc.date.issued | 2021-07 | |
| dc.description.abstract | The general objective of this study is to measure the Impact of IFRS Adoption on Earning Management measured by discretionary accruals in terms of quantitative terms. Among all the business sectors in Ethiopia banking sector is the one where IFRS adoption is fully implemented. To achieve the objective four Selected Ethiopian private commercial banks Audited Financial statements for the period of 8 years are assessed. To assess quantitative data quantitative method of research is implemented and Explanatory research design is employed. For data collection the population considered in this study is the number of private commercial banks in Ethiopia and random sampling is taken to get the information required for the study. This study measured the impact of IFRS on the level of earning management after its adoption where discretionary accruals are taken as a proxy. The researcher chose Modified Jones Model and came up with a result that shows there is a positive relation between IFRS and Discretional accruals which is used as a proxy to measure earning management. The adoption of IFRS brough an increase in discretionary accruals which led to a conclusion IFRS adoption have an increasing impact over earning management. Since earning management is mostly appreciated by Bank Management and CEO’s the researcher put recommendation for investors and shareholders to force the management of commercial banks to give due consideration on their decision regarding discretionary accruals which could also increase the level of earning management on its annual auditing and to have a specific Audit other than generally used financial statements audit to detect the level of earning management and to bring the actual figure of the income. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/27387 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | Discretionary Accruals, Earning management, Commercial Banks | en_US |
| dc.title | Impact of IFRS Adoption on Earning Management A review of Four selected Private Commercial Banks in Ethiopia | en_US |
| dc.type | Thesis | en_US |