Reviewing the Impact of International Financial Reporting Standards in accordance with the Central Bank Guidelines on Financial Indices and Earnings Management in Banks

Growth of international trade and capital flows the increasing economic conjunction over the past two decades has led to the desire to harmonize accounting standards among countries has been as a result, many countries have accepted the use of international accounting standards. By increasing the comparability and quality of financial information, the standards provide information transparency which, on the one hand, empowers investors and other stakeholders to make informed economic decisions and on the other hand, by reducing the information gap between information holders and investors, it strengthens accountability. In addition, with the investors' familiarity with the opportunities and threats of investment in the world, the optimal allocation of capital and increase the efficiency of the economy is provided and banks, which as the economic leaders of the society, especially in attracting and allocating capital to the economic pillar of the country are of critical importance. In this research, the impact of the application of international accounting standards according to the Central Bank Regulation on financial indicators and earnings management of banks has been investigated and since the central bank instructions from the beginning of 1394 are obligatory Therefore, the effects of applying the above guidelines have been evaluated from 1392 to the end of 1395. To test the hypotheses, the means of comparison between the two societies and Mann-Whitney have been used. The findings of the research show that the application of international accounting standards has a significant negative effect on earnings management, given the importance international financial reporting standards require banks to move towards implementation of these standards, since this financially leads to clearing of financial statements, increasing international credit, lowering the cost of attending financial markets, and facilitating international communications.