تأثير تطبيق المعايير الدولية للتقارير المالية على ممارسات إدارة الأرباح و القيمة الملائمة للمعلومات المحاسبية : دراسة تطبيقية

Abstract EN

This study focused on the economic benefits of the adoption of IFRS.

More specifically, this study emphasis whether the quality of the accounting information has been improved after the adoption of IFRS.

The study investigated the quality of accounting information through two main variables: earnings management and the value relevance of accounting information.

The study was applied to 56 Egyptian listed companies during the period from 1997 to 2011, which divided into two periods: the period after the adoption of the standards from 2007 to 2011, and before the adoption of the International Financial Reporting Standards from 1997 to 2006.

The research concluded that there is a significant impact of the adoption of IFRS on managerial opportunities to manage earnings using discretionary accruals, which is reflected in the lower value relevance of accounting information.

Study results also indicate that companies with high leverage are the lowest companies in the value relevance of accounting information and that companies that are subject to private sector law No.

159 of 1981 are the most companies engaged in earnings management activities through discretionary accruals