IFRS and accounting quality: Additional evidence from Korea

Key, Kimberly G.; Kim, Jeong Youn

doi:10.1016/j.intaccaudtax.2020.100306

Cited by 55 publications

(58 citation statements)

References 23 publications

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“…The enforcement agencies such as the SEC can step in as a regulator to avoid a firm acting in a natural monopoly market, or managers acting to prejudice consumers and investors. These findings are consistent with results reported in the works of Iatridis (2010), , Hao et al (2019), as well as Key and Kim (2020). With the exception of Iatridis (2010) whose study was based in the UK, the rest of these studies were carried out in Asia, and all of the studies used as proxy, the magnitude of discretionary accruals (DA), in investigating whether IFRS significantly lowers the accrual aggressiveness.…”

Section: Regression Resultssupporting

confidence: 89%

The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana

Mensah

2020

Economic Research-Ekonomska Istraživanja

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Section: Regression Resultssupporting

confidence: 89%

The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana

Mensah

2020

Economic Research-Ekonomska Istraživanja

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“…The report revealed that IFRS 17 insurance accounting standards would increase compliance risk and implementation costs. In practice, the implementation of IFRS has a positive effect as in the Korean capital market [13].…”

Section: Improve Reporting System Regulations To Improve Insurance Company Governancementioning

confidence: 99%

Unprotected Insurance: a Case from Jiwasraya

Hidajat¹

2021

Proceedings of the First International Conference of Economics, Business &Amp; Entrepreneurship, ICEBE 2020, 1st October 2020,

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“…The central concepts addressed in studies by Barth et al (2008), Christensen et al (2015, Trimble (2018), Key andKim (2020), andMensah (2020) belong to the conceptual space of accounting quality. The accounting quality can itself be assessed using different measures that vary immensely in terms of the contexts they are applied to.…”

Section: Conceptual Formation In Ifrs Research: the Case Of Selected Articlesmentioning

confidence: 99%

Conceptual formation and explanation in IFRS-based financial accounting research

Kainth

Mustafa

2021

Cogent Business & Management

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This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the number of scientific articles explaining the effect of mandating IFRS on capital markets within the EU. Independently, these studies offer interesting insights; however, there have been few attempts to offer a critical analysis of the current state of the field in terms of conceptual formation and the role of theories in explanation. This paper provides a richer understanding of the scientific basis of the empirical research within this emerging field. We identify and critically assess a sample of eight relevant scholarly articles. Our findings suggest that the concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of variables. These concepts primarily play a deductive role. The nature of explanation appears to be mechanistic. We offer a discussion of our review's findings and suggest some implications for future research.

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IFRS and accounting quality: Additional evidence from Korea

Cited by 55 publications

References 23 publications

The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana

The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana

Unprotected Insurance: a Case from Jiwasraya

Conceptual formation and explanation in IFRS-based financial accounting research

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