قياس أثر معايير التقرير المالي الدولية على المفاضلة بين التلاعب في الأنشطة الحقيقية وإدارة الأرباح على أساس الاستحقاق:دراسة تطبيقية على الشركات السعودية

Abstract

This study investigates the impact of the International Financial Reporting Standards (IFRS) in the Kingdom of Saudi Arabia on the Trade-Off between real activities manipulation and accrual-based earnings management to achieve targeted profits. The study is using the data of non-financial Saudi companies during the period from 2003 to 2020.The study found that Saudi companies use both methods in a substitution manner, as the mandatory adoption of the International Financial Reporting Standards (IFRS) led to a decline in reliance on accrual-based earnings management, in exchange for an increase in reliance on real activities manipulation. Some characteristics of corporate governance also helped in improving substantially the effect of adopting the International Financial Reporting Standards (IFRS) on the substitution effect between real activities manipulation and accrualbased earnings management .The results of this study contribute to providing a clearer vision for legislators, regulators, policy makers, investors, lenders and financial analysts about the decision of mandatory adoption of International Financial Reporting Standards (IFRS) on the financial reports quality and focus on some of the unintended effects of this decision .