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Does the Adoption of International Financial Reporting Standards Restrain Earnings Management? Evidence from an Emerging Market
12 references·8 citing·47 second hopsampled
Does the Adoption of International Financial Reporting Standards Restrain Earnings Management? Evidence from an Emerging Market (2009)Does the Adoption of International Financ…Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues (2004)Earnings Management and Capit…How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Earnings Management and Tunneling Through Related Party Transactions: Evidence from Chinese Corporate Groups (2003)Earnings Management and Tunne…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China (2000)The Role of International Acc…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Financial Packaging of IPO Firms in China (2000)Financial Packaging of IPO Fi…Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issue (2000)Earnings Management and Capit…Institutional Factors Influencing China's Accounting Reforms and Standards. (1998)Institutional Factors Influen…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets (2023)The bridge to quality financi…IFRS experience and earnings quality in the GCC region (2022)IFRS experience and earnings …Quantifying the sources of volatility in the IFRS 9 impairments (2021)Quantifying the sources of vo…The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia (2019)The Impact of International F…Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China (2019)Convergence to IFRS, accounti…THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL (2015)THE IMPACTS OF IFRS ADOPTION …Mandatory IFRS adoption and executive compensation: Evidence from China (2014)Mandatory IFRS adoption and e…Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market (2010)Earnings Quality and the Adop…Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study (2007)The value relevance of IFRS in the European banking industry (2010)The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Ultimate Ownership, Income Management, and Legal and Extra‐Legal Institutions (2004)Cost of capital effects and changes in growth expectations around U.S. cross-listings (2009)Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking (2012)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)The Cross-Section of Expected Stock Returns (1992)Agency costs of free cash flow, corporate finance, and takeovers (1996)The financing behaviour of listed Chinese firms (2006)Board of Directors and Opportunistic Earnings Management: Evidence from India (2008)Tunneling and propping: A justification for pyramidal ownership (2008)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Law and Finance (1998)International Accounting Standards and Accounting Quality (2005)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)The Mispricing of Abnormal Accruals (2001)Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis (2009)Politicians and the IPO decision: The impact of impending political promotions on IPO activity in China (2013)Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms (2014)The information content of losses (1995)The Economic Consequences of Increased Disclosure (2000)Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007)Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010)A Review of the IFRS-Adoption Literature (2015)Fundamental Information Analysis (1993)The Operating Performance of Firms Conducting Seasoned Equity Offerings (1997)Earnings Management and the Long‐Run Market Performance of Initial Public Offerings (1998)Politically connected CEOs, corporate governance, and Post-IPO performance of China's newly partially privatized firms☆ (2007)State-owned enterprises in China: A review of 40 years of research and practice (2020)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2003How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality608 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2000Financial Packaging of IPO Firms in China584 cited
  • 2004Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues576 cited
  • 2003Earnings Management and Tunneling Through Related Party Transactions: Evidence from Chinese Corporate Groups212 cited
  • 2000The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China160 cited
  • 1998Institutional Factors Influencing China's Accounting Reforms and Standards.112 cited
  • 2000Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issue66 cited

Cited by

  • 2010Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market

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55 cited
  • 2019Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China31 cited
  • 2023The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets28 cited
  • 2014Mandatory IFRS adoption and executive compensation: Evidence from China27 cited
  • 2015THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL23 cited
  • 2021Quantifying the sources of volatility in the IFRS 9 impairments22 cited
  • 2022IFRS experience and earnings quality in the GCC region20 cited
  • 2019The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia19 cited