IFRS 도입이 이익조정가능성에 미치는 영향 : 몽골 상장 회사 대상으로
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The Study on earnings management before and after IFRS adoption, and examine whether the earnings management is effected with ownership structure before and after IFRS adoption in Mongolian listed companies. We focus on 83 firm-years listed in MSE during the period of 2007-2010. Results are summarized as follows. First, the correlation of accumulation variable and discretionary accruals means after IFRS adoption is greater than before IFRS adoption period. Also, absolute discretionary accruals after IFRS adoption is greater than before IFRS adoption period. Second, the Jones model's result is Mongolian firms do more earnings management after IFRS adoption than before IFRS period. But this earnings manegement's method is only decrease of earnings. Third, the result of discretionary accrual's paired t test is mean the effected on IFRS adoption to Mongolian listed companies in earning mamegement increases.