2012
DOI: 10.2139/ssrn.1502909
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Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence

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Cited by 198 publications
(330 citation statements)
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“…This result holds across several measures of conditional conservatism and different time periods. This confirms results by Ahmed et al (2013) who examine the effect of IFRS adoption on several proxies for accounting quality and suggest a decrease in conditional conservatism after the adoption of IFRS. Second, using the index developed by Brown et al (2014), we show that the decrease in conditional conservatism is less pronounced for high auditing quality/strong accounting enforcement countries.…”
Section: Introductionsupporting
confidence: 88%
“…This result holds across several measures of conditional conservatism and different time periods. This confirms results by Ahmed et al (2013) who examine the effect of IFRS adoption on several proxies for accounting quality and suggest a decrease in conditional conservatism after the adoption of IFRS. Second, using the index developed by Brown et al (2014), we show that the decrease in conditional conservatism is less pronounced for high auditing quality/strong accounting enforcement countries.…”
Section: Introductionsupporting
confidence: 88%
“…The results also partially support the findings of Jeanjean and Stolowy (2008). On the other hand, our results are not in line with some other research findings in this area (e.g., Van Tendeloo and Vanstraelen 2005;Capkun et al 2011;Ahmed et al 2013).…”
Section: Ifrs Adoption Level Of Discretion and Earnings Management Pcontrasting
confidence: 86%
“…This is complemented by Jeanjean and Stolowy (2008), who argue that UK companies were involved in managing their earnings both before and after the introduction of IFRS. Furthermore, Ahmed et al (2013) report a significant increase in earnings smoothing activity by firms following the mandatory adoption of IFRS. In contrast to the above-mentioned arguments, Capkun et al (2011) show that the phenomenon of earnings management initially decreased for voluntary adopters; however, owing to more flexibility in the revised international standards, such practices were increased in later periods for both voluntary and mandatory adopters.…”
Section: Accounting Discretion Earnings Management and The Economic mentioning
confidence: 99%
“…In addition, empirical studies analyze changes in reporting properties after mandatory IFRS adoption. Most of these studies document insignificant or even adverse changes in reporting properties following IFRS adoption (see, e.g., Capkun, Collins, and Jeanjean [2012], Ahmed, Neel, and Wang [2013], Christensen, Lee, and Walker [2015]; but see also Landsman et al [2012]). In contrast, studies based on analyst forecast dispersion and forecast errors, which can be viewed as indirectly measuring changes in reporting quality, suggest that financial analysts receive better information after IFRS adoption (e.g., Byard, Li, andYu [2011], Tan, Wang, andWelker [2011], Horton, Serafeim, and Serafeim [2013]).…”
Section: Changes In Reporting Properties and Financial Disclosuresmentioning
confidence: 99%