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The Impact of International Financial Reporting Standards (IFRS) Adoption on The Accounting Quality of Listed Companies In Kenya
16 references·10 citing·32 second hop
The Impact of International Financial Reporting Standards (IFRS) Adoption on The Accounting Quality of Listed Companies In Kenya (2011)The Impact of International Financial Rep…Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)Incentives or Standards: What…The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010)The Role of International Fin…The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany (2009)The Development of Accounting…International Accounting Standards and Accounting Quality (2008)International Accounting Stan…IFRS Adoption and Accounting Quality: A Review (2007)IFRS Adoption and Accounting …Financial statement effects of adopting international accounting standards: the case of Germany (2007)Financial statement effects o…International financial reporting standards and experts’ perceptions of disclosure quality (2006)International financial repor…International Accounting Standards and Accounting Quality (2005)International Accounting Stan…Economic Effects of Tightening Accounting Standards to Restrict Earnings Management (2005)Economic Effects of Tightenin…Earnings management under German GAAP versus IFRS (2005)Earnings management under Ger…Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective (2005)Comparative Value Relevance A…Earnings Management and Investor Protection: An International Comparison (2004)Earnings Management and Inves…Incentives versus standards: properties of accounting income in four East Asian countries (2003)Incentives versus standards: …How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality (2003)How Representative Are Firms …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings (2001)Domestic Accounting Standards…Analysis of factors affecting the adoption of IFRS in an emerging economy (2023)Analysis of factors affecting…Governance and sustainability in Southeast Asia (2021)Governance and sustainability…Does it pay to be socially responsible? Empirical evidence from the GCC countries (2020)Does it pay to be socially re…Barriers for sustainability reporting: evidence from Indo-Pacific region (2020)Barriers for sustainability r…Does IFRS convergence really increase accounting qualities? Emerging market evidence (2019)Does IFRS convergence really …IFRS convergence and revisions: value relevance of accounting information from East Africa (2017)IFRS convergence and revision…The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence (2016)The Impact of International F…The Effect of International Financial Reporting Standards (IFRS) Adoption On the Performance of Firms in Nigeria (2016)The Effect of International F…IFRS adoption and accounting quality: Evidence from the Nigerian banking sector (2016)IFRS adoption and accounting …Demographic Diversity in Top Management Team and Financial Reporting Quality in Commercial State Corporations in Kenya (2015)Demographic Diversity in Top …Law and Finance (1998)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Does Mandatory IFRS Adoption Improve the Information Environment?* (2012)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)The Balance Sheet as an Earnings Management Constraint (2002)Costs of Equity and Earnings Attributes (2004)Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence (2011)Are IFRS-based and US GAAP-based accounting amounts comparable? (2012)Limited-dependent and qualitative variables in econometrics (1983)Earnings Management During Import Relief Investigations (1991)Investor protection and corporate governance (2000)A Review of the IFRS-Adoption Literature (2015)Job Market Signaling (1973)Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008)Mandatory IFRS reporting and changes in enforcement (2013)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)A review of tax research (2010)Earnings management to avoid earnings decreases and losses (1997)The impact of mandatory IFRS adoption on foreign mutual fund ownership: The role of comparability (2011)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital? (2010)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Corporate Disclosure Policy and Analyst Behavior. (1996)International GAAP Differences: The Impact on Foreign Analysts (2008)The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment (2010)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)
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References

  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2003Incentives versus standards: properties of accounting income in four East Asian countries2,078 cited
  • 2007IFRS Adoption and Accounting Quality: A Review915 cited
  • 2005Economic Effects of Tightening Accounting Standards to Restrict Earnings Management883 cited
  • 2007Financial statement effects of adopting international accounting standards: the case of Germany831 cited
  • 2005International Accounting Standards and Accounting Quality734 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2005Earnings management under German GAAP versus IFRS672 cited
  • 2015Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?638 cited
  • 2003How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality608 cited
  • 2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 2004Earnings Management and Investor Protection: An International Comparison

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460 cited
  • 2006International financial reporting standards and experts’ perceptions of disclosure quality435 cited
  • 2009The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany313 cited
  • Cited by

    • 2020Does it pay to be socially responsible? Empirical evidence from the GCC countries109 cited
    • 2021Governance and sustainability in Southeast Asia81 cited
    • 2017IFRS convergence and revisions: value relevance of accounting information from East Africa60 cited
    • 2020Barriers for sustainability reporting: evidence from Indo-Pacific region51 cited
    • 2019Does IFRS convergence really increase accounting qualities? Emerging market evidence35 cited
    • 2016The Impact of International Financial Reporting Standards (IFRS) on Earnings Management: A Review of Empirical Evidence26 cited
    • 2023Analysis of factors affecting the adoption of IFRS in an emerging economy22 cited
    • 2016The Effect of International Financial Reporting Standards (IFRS) Adoption On the Performance of Firms in Nigeria18 cited
    • 2015Demographic Diversity in Top Management Team and Financial Reporting Quality in Commercial State Corporations in Kenya17 cited
    • 2016IFRS adoption and accounting quality: Evidence from the Nigerian banking sector16 cited