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THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL
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THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL (2015)THE IMPACTS OF IFRS ADOPTION ON DISCRETIO…The effect of mandatory IFRS adoption on real and accrual-based earnings management activities (2014)The effect of mandatory IFRS …The effect of IFRS on earnings management in Brazilian non-financial public companies (2014)The effect of IFRS on earning…Creative Accounting, Fraud and International Accounting Scandals (2012)Creative Accounting, Fraud an…The Impact of IFRS on Accounting Quality in a Regulated Market (2011)The Impact of IFRS on Account…How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S. (2011)How Would the Mandatory Adopt…The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)The Role of International Fin…The post-adoption effects of the implementation of International Financial Reporting Standards in Greece (2010)The post-adoption effects of …Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks (2010)Loan Loss Provisions, Earning…International Financial Reporting Standards and the quality of financial statement information (2010)International Financial Repor…Have IFRS Affected Earnings Management in the European Union? (2010)Have IFRS Affected Earnings M…Accounting and stock market effects of international accounting standards adoption in an emerging economy (2010)Accounting and stock market e…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…Earnings Management: An Executive Perspective (2005)Earnings Management: An Execu…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Detecting Earnings Management. (1995)Detecting Earnings Management.Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)The effect of IAS/IFRS adoption on earnings management (smoothing): A closer look at competing explanations (2016)Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK (2020)Real earnings management: A review of the international literature (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Law and Finance (1998)A Meta-analysis of IFRS Adoption Effects (2013)Earnings quality and the adoption of IFRS‐based accounting standards (2013)How has the financial crisis affected earnings management? A European study (2014)Limited-dependent and qualitative variables in econometrics (1983)Investor protection and corporate governance (2000)A Review of the IFRS-Adoption Literature (2015)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)The effect of international institutional factors on properties of accounting earnings (2000)Corporate social responsibility and earnings management in U.S. banks (2014)The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability (2016)Bank Loan Loss Provisions Research: A Review (2017)Agency Problems and the Theory of the Firm (1980)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Impact of IFRS on the Value Relevance of Accounting Information: Evidence from Turkish Firms (2013)Can digital transformation improve the information environment of the capital market? Evidence from the analysts' prediction behaviour (2021)Performance matched discretionary accrual measures (2005)The Impact of Mandatory IFRS Adoption on Audit Fees: Theory and Evidence (2012)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015)Value relevance, earnings management and corporate governance in China (2015)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings Management through Real Activities Manipulation (2003)
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References

  • 1995Detecting Earnings Management.6,532 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 2010International Financial Reporting Standards and the quality of financial statement information341 cited
  • 2010Have IFRS Affected Earnings Management in the European Union?273 cited
  • 2011The Impact of IFRS on Accounting Quality in a Regulated Market260 cited
  • 2014The effect of mandatory IFRS adoption on real and accrual-based earnings management activities256 cited
  • 2010Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks254 cited
  • 2010The post-adoption effects of the implementation of International Financial Reporting Standards in Greece220 cited
  • 2014The effect of IFRS on earnings management in Brazilian non-financial public companies128 cited
  • 2012Creative Accounting, Fraud and International Accounting Scandals114 cited
  • 2005Earnings Management: An Executive Perspective109 cited

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  • 2010Accounting and stock market effects of international accounting standards adoption in an emerging economy103 cited
  • 2011How Would the Mandatory Adoption of IFRS Affect the Earnings Quality of U.S. Firms? Evidence from Cross-Listed Firms in the U.S.92 cited
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