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المؤلفElsalem, Bilal Ahmad
المؤلفShawtari, Fekri Ali
المؤلفQotba, Ahmad Mohammed
المؤلفBajaher, Mohammed
المؤلفAsseri, Mohammed
تاريخ الإتاحة2024-05-12T07:08:49Z
اسم المنشورJournal of Money and Business
المعرّفhttp://dx.doi.org/10.1108/JMB-01-2023-0006
الرقم المعياري الدولي للكتاب2634-2596
معرّف المصادر الموحدhttp://hdl.handle.net/10576/54814
الملخصPurpose The purpose of this study is to examine both accruals and real earnings management in a large sample of private companies in the UK using data from 2002 to 2009 following the implementation of the UK Act of 2006. Design/methodology/approach A panel data analysis using GMM has been adopted to examine the objectives of the study and answer the research questions. Findings The results of this study showed that the imposition of the Companies Act of 2006, on its own, did lead to changes in earnings management behaviour, in both accruals-based earnings and real earnings management. Moreover, this study also found that firms that chose to provide IFRS financial statements tended to show less discretionary earnings management, however, it tended to have no impact on real earnings management. Practical implications In accordance with the research findings, standard setters with some insight tend to determine how capital markets see the information provided under the legislation such as the UK Act of 2006 in developed countries and thereby ensure long-term sustainability in a modern and sophisticated financial world. This study provides an insight into the successful implementation of the UK act of 2006, and its influence on the aspect of financial reporting. Originality/value The novel conclusion reached in the study is that there exists a strong and direct link between the smooth implementation of UK Act of 2006 and the practices of both accruals and real earnings management in real-world business and financial scenarios, particularly, in private companies.
اللغةen
الناشرEmerald Publishing Limited
الموضوعEarnings management
Discretionary accruals
Real earnings
UK Companies Act
IFRS
Private companies
العنوانDoes the UK Companies Act of 2006 matter for the private companies? Evidence from real and accruals earnings management practices
النوعArticle
الصفحات212-226
رقم العدد2
رقم المجلد3


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