have a significant impact on earnings management. Furthermore, by focusing on France, we study a country which has
The results of our study show that mandatory adoption of IAS/IFRS by French companies has decreased earnings management
The remainder of this paper is organized as follows. Section 2 provides theoretical background and hypotheses for the
study. The research design is presented in Section 3. The results are discussed in Section 4. Finally, in Section 5, we summarize
our results, discuss the implications and limitations of our analysis and give suggestions for further research.