The Impact of Accounting Measurement Based on Fair Value on the Earning Management_ Case study
Keywords:
Ifrs13, Accounting Measurement, Faire value, Earning Management, Information relevance, Information reliable, Information comparableAbstract
This research aims to know the areas offered by the (IFRS 13 Fair Value Measurement) standards for management to exercise its professional judgments, within earning management practices. Due to three different levels to evaluate fair value imputes. To achieve the research goal, it has been selected the requirements for measuring according to IFRS 13, and its reflection on the characteristics of financial information were considered relevance, reliable and comparable, in a manner that limits the levels of earning management.
Received: 4/11/2022
Accepted: 4/12/2022
Copyright: Damascus University- Syria, The authors retain the copyright under
A CC BY- NC-SA
Case study has been applied in joint _stock companies listed on the Damascus Stock Exchange. Using descriptive analytical method, and the data has been analyses using the SPSS statistical application version 24 using Independent sample t-test.
The study showed that the financial Statements prepared based on Fair Value considered more relevant, reliable and comparable from those prepared based on Historical cost. Also the stusy showed that the administration did not use any of the requirements of measurement, or accounting disclosure for earning management practice. However, it indicated that the international standards did not contribute to limiting the opportunistic behavior of the administration to practice earning management.
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