...Yiwei Fang; Wassim Dbouk; Iftekhar Hasan; Lingxiang Li ABSTRACT The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ...

...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...

... 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...

...: Evidence from Brazil” ( Lopes, Walker, and da Silva 2016 ), which was presented in the Third International Conference of the Journal of International Accounting Research (JIAR). Brazil corporate governance accounting quality 2016 February 2016 February 2016...

... 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 Chin...

...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...