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International Accounting Standards and Accounting Quality · Study

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PreprintInternational Accounting Standards and Accounting Quality

Mary E. Barth2005

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Preprintgreen2005

International Accounting Standards and Accounting Quality

Mary E. Barth · Wayne R. Landsman · Mark H. Lang

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

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

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References

1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 1997Earnings management to avoid earnings decreases and losses 1985The effect of bonus schemes on accounting decisions 2000The effect of international institutional factors on properties of accounting earnings 1994Accounting earnings and cash flows as measures of firm performance 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2003Incentives versus standards: properties of accounting income in four East Asian countries

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2012Are IFRS-based and US GAAP-based accounting amounts comparable?2011The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?2010The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

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

2010Accounting and stock market effects of international accounting standards adoption in an emerging economyarticle · 12 shared references 2008Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Researchpreprint · 11 shared references 2008International Accounting Standards and Accounting Qualityarticle · 10 shared references 2012Are IFRS-based and US GAAP-based accounting amounts comparable?article · 10 shared references 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Unionarticle · 10 shared references 2007Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequencespreprint · 10 shared references

Details

Year2005

Typepreprint

Published2005-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations734

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.688041

openalex_workW2738706147

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2012Does Mandatory IFRS Adoption Improve the Information Environment?*

2015A Review of the IFRS-Adoption Literature

2006Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards