چکیده:
Adopting the international financial reporting standards during the recent years has aroused abundant empirical researches in respect to the outcomes resulting from such a change in accounting regime around the globe. These studies have been carried out upon various legal origins stemming from different temporal periods and research designs، each followed by variegated results. To acquire comprehensive evidences regarding the real consequences of adopting the international financial reporting standards based on the experiences gained by the countries that have exercised these standards، the present research paper carries out a meta-analysis on the studies dealing with the effects of adopting international financial reporting standards on discretionary accrual items. Based on the analyses run over 107 observations، with an independent sample of 401057 firm-years، results signify that adopting the international financial reporting standards has not، led to the financial reporting improvement and by itself the positive or negative consequences resulting from the acceptation of these standards depend on numerous factors such as the countries’ legal systems and the accounting and auditing enforcement regime practiced in a country.
خلاصه ماشینی:
The aim of this research is to provide a meta-analysis of a large sample of studies that have examined the consequences of adopting International Financial Reporting Standards on the quality of accruals.
Given the previous contradictory results in this regard, this research, by identifying and collecting relevant empirical studies, using a method presented by Rosenthal (1991), Hunter, Schmidt, and Jackson (1982), and Hunter and Schmidt (2000), will conduct a meta-analysis of this part of the literature so that through the integration of results and identification of the causes of diversity in study results, a final conclusion for a better understanding of the effects of adopting International Financial Reporting Standards becomes possible.
In this research, the subgroups are formed based on five factors: the legal origin of the studied countries, the enforcement of accounting and auditing, the absence and divergence between domestic generally accepted principles and international financial reporting standards, the form of adoption (mandatory or voluntary) of international financial reporting standards, and the model used for measuring discretionary accruals.
In each figure provided, the results obtained from the analysis of all studies in that field are presented; also, in cases where the homogeneity test among studies is rejected, another test is performed to adjust the effects of related variables, including the enforcement power of the accounting and auditing system, the legal regime prevailing in the studied country, the homogeneity between domestic generally accepted principles and international financial reporting standards, and the manner of mandatory or voluntary adoption of these standards.
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