We investigate whether variations in earnings management in the Asia-Pacific region countries can be explained by the extent of IFRS adoption having regard to the diversity of cultures across countries in the region and the degree of accounting standards enforcement. Across 17 key countries in the region, we find that IFRS convergence is associated with reduced levels of earnings management, particularly in recent years when IFRS has been increasingly adopted by publicly listed firms in the region. Nevertheless, the influence of cultural values and the degree of accounting standards enforcement remain significant and persistent institutional factors explaining international differences in earnings management.

中文翻译：

---

亚太地区的制度因素和盈余管理：采用IFRS会有所作为吗？

我们调查了IFRS的采用程度，并考虑到该地区各国文化的多样性和会计准则执行的程度，可以解释亚太地区国家盈余管理的差异。在该地区的17个主要国家中，我们发现IFRS趋同与收益管理水平下降有关，尤其是在近年来，IFRS在该地区的上市公司中越来越被采用。然而，文化价值的影响和会计准则执行的程度仍然是重要且持续存在的制度因素，这些因素解释了收益管理方面的国际差异。