THE UNIVERSITY OF BASRAH DISCUSSES A PHD DISSERTATION ((THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON DIFFERENT EARNINGS MANAGEMENT PRACTICES))
On Thursday 2/11/2023 the College of Administration and Economics at the University of Basrah discussed a PhD dissertation in accounting on ((The impact of international financial reporting standards on differences in earnings management practices: international evidence))
The researcher’s dissertation Ali Majid Hadi, aimed to explore the effects of adopting international financial reporting standards in the long and short term, and whether these effects vary between serious adopters and pretend adopters, and between countries with large accounting differences and those countries that are characterized by few accounting differences.
The dissertation concluded that adopting high-quality standards such as international financial reporting standards does not necessarily lead to quality financial reports. That is, the outcomes of international financial reporting standards do not depend solely on the quality of these standards. The disparity in earnings management between countries and companies is due to the characteristics of the companies.