Does the use of Earnings Management decline after the introduction of IFRS?

In this introduction the topic of the use of earnings management is introduced and linked to the background conditions of ongoing financial scandals and the need for stricter regulations for accounting practices. With the introduction of International Financial Reporting Standards (IFRS) it was assumed that the quality and the reliability of financial reporting would increase and the use of earnings management was expected to be repulsed. However, as the problem definition will expose several theorists provide reasoning contrary to this assumption and existing research is not clear about the effect of the introduction of IFRS on the use of earnings management. Consequently, this study will further investigate this topic by investigating the case of the Netherlands. In the last paragraphs of the introduction the research objectives and the methodology will shortly be commented.