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Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany · Study

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PreprintDo Accounting Standards Influence the Level of Earnings Management? Evidence from Germany

Igor Goncharov2003

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Preprintgreen2003

Do Accounting Standards Influence the Level of Earnings Management? Evidence from Germany

Igor Goncharov · Jochen Zimmermann

80 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

1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 1995Detecting Earnings Management.2003Earnings management and investor protection: an international comparison 2012Detecting Earnings Management 1994Accounting earnings and cash flows as measures of firm performance 1999The Economic Consequences of Increased Disclosure 2003Incentives versus standards: properties of accounting income in four East Asian countries

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2008The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment 2010Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market 2014The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence 2008Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?2016Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan

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Details

Year2003

Typepreprint

Published2003-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations80

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.386521

openalex_workW2138564344

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2009International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoption

2009Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance

2014The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS