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An analysis of the effect of mandatory adoption of IAS/IFRS on earnings management

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References

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1,396 cited

2005Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?1,358 cited

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2023Detecting Earnings Management99 cited
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2020The impact of corporate governance and agency effect on earnings management – A test of the dual banking system83 cited
2017Culture's consequence: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures64 cited
2014Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system63 cited
2016The Influence of Country‐ and Firm‐level Governance on Financial Reporting Quality: Revisiting the Evidence60 cited
2018A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions54 cited
2019IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective54 cited
2016CEO incentive compensation and earnings management53 cited
2018Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views46 cited
2013Comparison of cosmetic earnings management for the developed markets and emerging markets: Some empirical evidence from the United States and Taiwan41 cited
2018The effect of culture on accounting conservatism during adoption of IFRS in the EU40 cited
2017Impact of IFRS on the quality of financial information in the United Kingdom and France: Evidence from a new perspective37 cited