Gestion des résultats comptables et IFRS : une revue de littérature systématique utilisant la méthode PRISMA

Abstract

This research aims at explaining the effect produces by the adoption of the International Financial Reporting Standards IFRS on earnings management by analyzing different studies that focused on this topic. In this paper, we present a systematic literature review based on the PRISMA method related to earnings management and International Financial Reporting Standards IFRS. The study covers 192 scientific articles in order to illustrate and analyze existing research, as it became subject to several investigations. We used ZOTERO and NVIVO for the qualitative analysis of collected studies such as the research purpose, methodological approach and the results. The present work helps us to clarify the concepts related to earnings management.