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- W1802274194 abstract "There is extensive literature about the impact of the adoption of IFRS as accounting standard on earnings quality. Though, there are conflicting views about the relationship. Since 2005 most of Swiss companies are required to prepare their financial statements according to the IFRS. This paper investigates the implication on earnings quality for Swiss companies after changing from the domestic accounting standard, Swiss GAAP, to IFRS. The Modified Jones Model is applied to calculate the amount of discretionary accruals as measure for earnings quality, and likewise for earnings management. Moreover, the degree of earnings smoothing of companies prior to and after changing to IFRS is examined and compared. The findings suggest that IFRS adoption does not lead to increased earnings quality in terms of discretionary accruals. The study even shows that companies employing IFRS as accounting standard exhibit more income decreasing discretionary accruals than companies using the domestic standard. However, the study also confirms that companies that comply with the IFRS commit less earnings smoothing. The paper indicates that the objective of European policymakers to improve the quality of financial statements could not be reached. Moreover, standard-setters and investors need to be aware of the impact of IFRS adoption on the quality of financial statements." @default.
- W1802274194 created "2016-06-24" @default.
- W1802274194 creator A5039303471 @default.
- W1802274194 date "2015-01-01" @default.
- W1802274194 modified "2023-09-26" @default.
- W1802274194 title "The Implication on Earnings Quality of Swiss Companies after changing from Swiss GAAP to IFRS" @default.
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