... the financial reporting of private firms. To help assess whether the goal of Financial Reporting Council is achieved, this study examines whether switching from IFRS to new U.K. GAAP is associated with private companies’ earnings quality. We use U.K. private firm data during 2015–2018 to conduct difference...

..., The Netherlands, Spain, Switzerland, the U.K., and the U.S. between 2004 and 2013. The results indicate that the effect of institutional investor participation on price lead earnings and earnings quality is market specific. In civil law and low anti-director rights index countries, institutional investors have...

...Chu Chen; Giorgio Gotti; Don Herrmann; Kathryn Schumann ABSTRACT We test whether geographical location, audit quality, and equity offering play a role in the earnings quality of reverse merger (RM) firms. We provide evidence that, contrary to the popular focus on foreign reverse mergers...

...) document the positive relation between earnings timeliness and foreign ownership in Japanese firms. Firth, Fung, and Rui (2007) show that Chinese firms with foreign ownership have higher earnings informativeness than other firms. In sum, evidence suggests that the earnings quality of East Asian firms...

... that one potential benefit of capital market globalization is less real earnings management in particular and higher earnings quality in general. JEL Classifications: M41; F23; G32. foreign ownership real earnings management earnings quality Japan Foreign investors are typically pension...