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Keywords: accounting quality
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Journal Articles
Journal Articles
Journal Articles
Journal of International Accounting Research (2018) 17 (3): 21–41.
Published: 01 September 2018
...Marc Cussatt; Li Huang; Troy J. Pollard ABSTRACT This study examines whether accounting quality changed for a diverse set of German firms that were required to switch accounting standards from U.S. Generally Accepted Accounting Principles (U.S. GAAP) to International Financial Reporting Standards...
Journal Articles
Journal of International Accounting Research (2017) 16 (3): 147–170.
Published: 01 September 2017
... recognition of economic losses compared to both before the firm deregistered and to a matched control firm that still maintains a U.S. cross-listing. Upon further examination, I find the decrease in accounting quality is not significant for firms returning to home markets that require IFRS, but rather...
Journal Articles
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 45–81.
Published: 01 September 2015
... are more pronounced for borrowers with greater financial reporting changes, as well as those with poorer accounting quality after IFRS adoption. JEL Classifications: G15; G21; F34; M41. Tai-Yuan Chen is an Associate Professor at The Hong Kong University of Science and Technology, Chen-Lung...
Journal Articles
Journal of International Accounting Research (2012) 11 (1): 119–146.
Published: 01 March 2012
...Yi Lin Chua; Chee Seng Cheong; Graeme Gould ABSTRACT Following the mandatory implementation of International Financial Reporting Standards (IFRS) in Australia as of January 1, 2005, this study examines its impact on accounting quality by focusing on three perspectives: (1) earnings management, (2...