Situation of Earning Management After Revision of the Ohada Accounting Standards Adopted on January 26, 2017

Authors

  • Wandji Georges Expert Consultant in Organisation, Taxation, Accounting-Audit-Control, Dean, Faculty of Economics and Management Sciences University of Dschang-Cameroun
  • Akoso Wilfred Nebasi PhD Candidate, Department of Accounting and Finance, Faculty of Economics and Management Sciences University of Dschang-Cameroon, Assistant Lecturer Department of Accounting, University of Bamenda-Cameroon

Keywords:

revised OHADA Accounting Standards, International Financial Reporting Accounting Standards (IFRS), earnings management

Abstract

Following the mandatory adoption of the revised OHADA Accounting Standards that have moved closer to the International Financial Reporting Standards (IFRS), this study examines whether the level of Earnings Management of Companies making public offers or listed firms, in the West African Stock Exchange Market Abidjan-Ivory Coast (BRVM) has reduced. The study avails of Financial Statement figures during pre-adoption (2014–2017) and post-adoption (2018–2021) periods, for 26 selected listed firms in the BRVM. Findings suggest that firms in the post-adoption period of the revised OHADA Accounting Standards (2018–2021) are less likely to smooth earnings compared to the pre-adoption period (2014–2017). This indicates that adopting accounting standards of higher quality can bring an improvement in Financial Reporting Quality, everything being equal.

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Published

2022-11-04

How to Cite

Wandji Georges, & Akoso Wilfred Nebasi. (2022). Situation of Earning Management After Revision of the Ohada Accounting Standards Adopted on January 26, 2017. aw and conomy, 1(4), 47–66. etrieved from https://www.paradigmpress.org/le/article/view/296

Issue

Vol. 1 No. 4 (2022): November

Section

Articles