The Impact of the IAS/IFRS Adoption on the Predictive Quality of Discretionary Accruals: A Comparison between the French and the British Context

Olfa, Ben Jemaa; Hamadi, Mattoussi

doi:10.5539/ijef.v7n6p208

Cited by 2 publications

(1 citation statement)

References 80 publications

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“…The decision to adopt IFRS is mainly motivated by two factors: the comparability of information among countries and the quality of accounting information. Both can contribute to the reduction of uncertainty and information asymmetry among economic agents and result in lower transaction costs and increased investments among regions (Tendeloo & Vanstraelen, 2005;Iatridis, 2010;Olfa & Hamadi, 2015).…”

Section: Introductionmentioning

confidence: 99%

Effects of IFRS on Accounting Information Quality: Evidence for Brazil

Silva¹,

Caldeira²,

Torrent³

2017

IJEF

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Understanding the effects of the International Financial Reporting Standards (IFRS) on accounting quality is fundamental for policy makers and financial market players in general. This paper analyzes whether the adoption of IFRS in Brazil has had the impact on accounting informational quality. To this end, a differentiated empirical strategy was adopted based on two steps: first, a matching of voluntary adopters of norms and non-adopters by propensity score is performed to construct control groups. This is important to mitigate the selection bias problem. Second, the measures of value relevance, timeliness and conservatism of accounting information are estimated using panel data models. The period of analysis extends from 2006 to 2010, with annual information for the first stage and quarterly for the second. The results show a positive impact of international standards on the value relevance. However, for the measures of timeliness and conservatism, sufficient evidence was not found to indicate any impact on the group of companies evaluated.

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Section: Introductionmentioning

confidence: 99%

Effects of IFRS on Accounting Information Quality: Evidence for Brazil

Silva¹,

Caldeira²,

Torrent³

2017

IJEF

View full text Add to dashboard Cite

show abstract

The Impact of IFRS Adoption on Quality of Accounting Information: Evidence from Sri Lanka

Yasas

Perera

2019

Kelaniya J Manage

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The aim of this study is to examine the effect of International Financial Reporting Standards (IFRS) adoption on quality of accounting information in terms of value relevance of listed manufacturing companies in Colombo Stock Exchange. At present, countries are mandated or permitted to apply IFRS in preparation of their financial statements. There are many studies available on IFRS adoption internationally. However, there is no clear evidence that IFRS adoption enhances the quality of accounting information pertaining to Sri Lankan context. This study employs 29 listed manufacturing companies with both pre-IFRS (2009-2011) and post-IFRS (2013-2015) information. Data were analyzed using multiple regression method. Results showed that value relevance of accounting information has not significantly improved in the post-IFRS period than the pre-IFRS period. Further studies are encouraged to conduct on investigating the impact of IFRS adoption on the quality of accounting information by expanding the sample size.

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The Impact of the IAS/IFRS Adoption on the Predictive Quality of Discretionary Accruals: A Comparison between the French and the British Context

Cited by 2 publications

References 80 publications

Effects of IFRS on Accounting Information Quality: Evidence for Brazil

Effects of IFRS on Accounting Information Quality: Evidence for Brazil

The Impact of IFRS Adoption on Quality of Accounting Information: Evidence from Sri Lanka

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