Abstract This study examines the effect of mandatory adoption of IFRS on the accrual anomaly in Germany. Using the setting in Germany between 2002 and 2008, we find that the accrual anomaly occurs between 2002 and 2004 (pre-IFRS period) but disappears between 2006 and 2008 (post-IFRS period). Results are consistent after extending the test period to 2010 and controlling for analysts' cash forecasts. We also find that German firms with more significant improvements in analysts following, forecast accuracy, forecast dispersion, and earnings management following mandatory adoption of IFRS in 2005 have greater decline of the accrual anomaly between 2006 and 2008. Overall, our findings suggest that IFRS adoption together with improved reporting enforcement significantly reduces the accrual anomaly in Germany.

中文翻译：

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应计异常和强制采用IFRS：德国的证据

摘要本研究探讨了在德国强制采用IFRS对应计异常的影响。使用2002年至2008年德国的设置，我们发现应计异常发生在2002年至2004年（国际财务报告准则期之前），但在2006年至2008年（国际财务报告准则后时期）消失了。在将测试期延长至2010年并控制了分析师的现金预测之后，结果是一致的。我们还发现，在2005年强制采用IFRS之后，分析师在追踪，预测准确性，预测离散度和盈余管理方面对分析师的改进更为显着，2006年至2008年间应计异常的下降幅度更大。总体而言，我们的发现表明，采用IFRS加上改进的报告执行力，大大减少了德国的应计异常情况。