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IFRS and Accounting Quality: The Impact of Enforcement · Study

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PreprintIFRS and Accounting Quality: The Impact of Enforcement

Nelunika Samarasekera W M2012

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Preprintgreen2012

IFRS and Accounting Quality: The Impact of Enforcement

Nelunika Samarasekera W M · Millicent Chang · Ann Tarca

13 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1998Law and Finance 1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 1995Earnings, Book Values, and Dividends in Equity Valuation*1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997The conservatism principle and the asymmetric timeliness of earnings1 1997Earnings management to avoid earnings decreases and losses

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2009Global Accounting Convergence and the Potential Adoption of IFRS by the United States: An Analysis of Economic and Policy Factorspreprint · 26 shared references 2014A Comparison of Between‐Country Measures of Legal Setting and Enforcement of Accounting Standardsarticle · 24 shared references 2013The effects of mandatory IFRS adoption: A review of evidence based on accounting standard setting criteriaarticle · 24 shared references 2009International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoptionpreprint · 23 shared references 2012The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Unionarticle · 22 shared references 2011Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Qualitypreprint · 22 shared references

Details

Year2012

Typepreprint

Published2012-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations13

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.2183061

openalex_workW2109008839

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