...Masahiro Enomoto ABSTRACT This study investigates the effects of cross- and stable shareholdings on the relationship between accounting quality and trade credit in Japan. Cross- and stable shareholdings are well-known features of Japanese corporate governance, as a private information-sharing...

...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...

... issues: February 2016 February 2016 2016 Brazil corporate governance accounting quality The objective of this paper is to present a discussion of the article “The Determinants of Firm-Specific Corporate Governance Arrangements, IFRS Adoption, and the Informativeness...

... 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...

...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...