The effect of IFRS adoption on accounting conservatism – New Zealand perspective

Jian Zhang

23 citations0/0 files storedTuwhera (Auckland University of Technology)

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

The impact of adopting International Financial Reporting Standards (IFRS) on earnings quality is intensively researched in recent years. This study investigates whether IFRS adoption has a positive effect on earnings quality proxied by accounting conservatism in New Zealand. The results suggest the existence of conditional conservatism for both pre- and post-adoption of IFRS. Furthermore, accounting conservatism is increased after the adoption of IFRS in New Zealand. Finally, accounting conservatism is improved for mandatory adopters but not for voluntary adopters after IFRS adoption. Thus, the overall findings suggest that the adoption of IFRS in New Zealand has a positive impact on earnings quality which stays in sharp contrast to the results of prior New Zealand studies/research.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 23 citations exist upstream.

References

1989Constitutions and Commitment: The Evolution of Institutions Governing Public Choice in Seventeenth-Century England 2002Investor Protection and Corporate Valuation 1997The conservatism principle and the asymmetric timeliness of earnings1 2000The effect of international institutional factors on properties of accounting earnings 2008International Accounting Standards and Accounting Quality 2003Conservatism in Accounting Part I: Explanations and Implications 1994Accounting earnings and cash flows as measures of firm performance 2004Earnings quality in UK private firms: comparative loss recognition timeliness

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.