The article examines how the adoption of International Financial Reporting Standards (IFRS) affects the relationship between CEOs' accounting background and earnings management in European companies. Data from 302 European firms and 596 CEOs show that CEOs' accounting traits are linked to how they manage earnings. Specifically, CEO attributes are connected to both accruals-based and real earnings management. The study also finds that mandatory IFRS adoption influences how CEO traits impact earnings management strategies. This research suggests that European companies should consider CEOs' accounting experience when hiring or promoting executives, and that IFRS implementation can affect how earnings are managed.