A Critical Analysis of Earnings Management Strategies: Insights from an IFRS Framework

Earnings management continues to be a widely debated topic in financial reporting and corporate governance. With the adoption of International Financial Reporting Standards (IFRS) globally, the scope and techniques of earnings management have changed. This review explores various earnings management practices, their motivations, detection methods, and implications within the context of IFRS adoption. The article highlights the need for transparency and strong regulatory frameworks to moderate opportunistic behavior in financial reporting.