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The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison
16 references·14 citing·31 second hop
The Effect of IFRS and its Enforcement on Earnings Management: An International Comparison (2008)The Effect of IFRS and its Enforcement on…International GAAP Differences: The Impact on Foreign Analysts (2008)International GAAP Difference…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms (2006)The Importance of Reporting I…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data (2000)Country-Specific Factors Rela…Accounting standards and value relevance of financial statements: An international analysis (2000)Accounting standards and valu…The Effect of International Institutional Factors on Properties of Accounting Earnings (1999)The Effect of International I…Stock Markets, Banks, and Economic Growth (1996)Stock Markets, Banks, and Eco…Detecting Earnings Management. (1995)Detecting Earnings Management.Stock markets and development (1993)Stock markets and developmentTowards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets (2023)The bridge to quality financi…Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic (2022)Improving the global comparab…Narcissistic CEOs and their earnings management (2020)Narcissistic CEOs and their e…Effect of corporate governance attributes on IFRS compliance: evidence from a developing country (2020)Effect of corporate governanc…Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud (2019)Pemoderasi Pengaruh Kompetens…Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies (2019)Does the IFRS 15 impact earni…The Impact of IFRS Adoption on Earnings Management in Russia (2018)The Impact of IFRS Adoption o…Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe (2018)Is the accounting quality aft…Earnings management IFRS adoption in Brazilian and British companies (2018)Earnings management IFRS adop…Enforcement of accounting standards: how effective is the German two-tier system in detecting earnings management? (2015)Enforcement of accounting sta…Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms? (2015)Did the Mandatory Adoption of…The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria (2013)The effects of mandatory IFRS…Some Observations on Research on the Benefits to Nations of Adopting IFRS (2013)Some Observations on Research…Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms? (2013)Did the Mandatory Adoption of…An Empirical Evaluation of Accounting Income Numbers (1968)Job Market Signaling (1973)Positive Accounting Theory (1985)A review of tax research (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)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)Earnings management to avoid earnings decreases and losses (1997)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Specification Tests in Econometrics (1978)International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter? (2006)International Financial Reporting Standards (IFRS): pros and cons for investors (2006)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Earnings Management During Import Relief Investigations (1991)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Financial intermediation and growth: Causality and causes (2000)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Financial Accounting Information and Corporate Governance (2002)Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries (2004)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1996Stock Markets, Banks, and Economic Growth3,889 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2006The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms1,687 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • 2000Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data919 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 1999The Effect of International Institutional Factors on Properties of Accounting Earnings869 cited
  • 1993Stock markets and development849 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2000

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Accounting standards and value relevance of financial statements: An international analysis
623 cited
  • 2008International GAAP Differences: The Impact on Foreign Analysts568 cited
  • Cited by

    • 2020Narcissistic CEOs and their earnings management63 cited
    • 2015Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?39 cited
    • 2013Some Observations on Research on the Benefits to Nations of Adopting IFRS38 cited
    • 2015Enforcement of accounting standards: how effective is the German two-tier system in detecting earnings management?37 cited
    • 2019Does the IFRS 15 impact earnings management? Initial evidence from Italian listed companies34 cited
    • 2020Effect of corporate governance attributes on IFRS compliance: evidence from a developing country32 cited
    • 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteria32 cited
    • 2023The bridge to quality financial reporting: Audit committees’ mediating role in IFRS implementation for emerging markets28 cited
    • 2018The Impact of IFRS Adoption on Earnings Management in Russia27 cited
    • 2022Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic27 cited
    • 2018Is the accounting quality after the mandatory adoption of IFRS a random walk? Evidence from Europe21 cited
    • 2013Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?20 cited
    • 2018Earnings management IFRS adoption in Brazilian and British companies19 cited
    • 2019Pemoderasi Pengaruh Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Pada Pencegahan Fraud10 cited