Analyzing the Impact of IFRS Adoption on Earnings Management and Manipulation in Financial Statements

In answering the main question, whether earnings management has increased or decreased after the adoptions of IFRS and whether there is any room for manipulation of reported earnings within the financial statements? And whether practices of creative accounting are legal and ethical? Students could answer these to support their arguments: • Investigate the impact of IFRS adoption • Explore the main positive and negative aspects of IFRS • Read academic literature to criticise and support the argument • What are the main findings of the studies? – with regards to impact of IFRS on earnings management – with regards to effect of corporate and institutional variables on earnings management – why unmanaged earnings might be preferred by shareholders? – how does ex ante and post efficient underscores the advantages of achieving a balance between transparency and privacy in corporations? – is earnings management opportunistic? why so? 

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