Defining Earnings Management Practices in Light of the Adoption of International Financial Reporting Standards

Abstract

Purpose: The purpose of research is to study the impact of IFRS standards on the implementation of international financial instruments in the financial institutions of the country before and after implementing IFRS rules on the application of the IFRSs.
Method: guarantees the practices of the educational institutions from 2010 to 2021, and measures them by means of references. (Kothari et al., 2005).
Results: Statement of the International Standards for Financial Reporting, which shows that the international standards for financial reporting contain a number of alternatives that allow for Earnings Management (EM) practices.
Research Implications: We also find that the level of application of IFRS in non-commercial markets may differ in importance from the application in the Non-Commercial Markets.
Originality/value: contribute to the challenges facing IFRS, which can help to implement IFRS successfully in the future in order to avoid problems with the implementation of the standards by improving the quality of the management of the options available in these standards.