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

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2003IAS Versus U.S. GAAP: Information Asymmetry–Based Evidence from Germany's New Market529 cited

Cited by

2008The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment57 cited
2010Earnings Quality and the Adoption of IFRS-Based Accounting Standards: Evidence from an Emerging Market55 cited
2014The Information Content of Stock Prices, Legal Environments, and Accounting Standards: International Evidence44 cited
2008Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?37 cited
2016Impact of IFRS on Earnings Management: Comparison of Pre-Post IFRS Era in Pakistan35 cited
2009International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoption35 cited
2009Les IFRS améliorent-elles la qualité de l'information financière ? Approche par la value relevance27 cited
2014The Influence of Improvements in Accounting Standards on Earnings Management: The Case of IFRS26 cited
2017Earnings management and European Regulation 1606/2002: Evidence from non-financial Portuguese companies listed in Euronext25 cited
2018IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country24 cited
2020Management reporting complexity and earnings management: evidence from the Baltic markets20 cited
2007The Consequences of Applying International Accounting Standards (IAS) to the Financial Statements of Greek Companies20 cited