Matches in SemOpenAlex for { <https://semopenalex.org/work/W2100054560> ?p ?o ?g. }
Showing items 1 to 76 of
76
with 100 items per page.
- W2100054560 abstract "We examine the characteristics of accounting numbers using a sample of German companies reporting under IAS (2000-2002), and IFRS (2003-2004) and (2005-2006). We investigate the change in accounting quality during these time periods as IASB revises and issues new standards. Contrary to expectations, we find that earnings and book value of equity are less value relevant during the IFRS periods than the IAS period. The findings on earnings smoothing and timely loss recognition corroborate the value relevance test. Our results suggest that firms in the IFRS periods manage earnings more and do not recognize losses in a timely manner as compared to the IAS period. These results are reasonably robust even when we remove new and less experienced adopters of IFRS." @default.
- W2100054560 created "2016-06-24" @default.
- W2100054560 creator A5005583143 @default.
- W2100054560 creator A5047816039 @default.
- W2100054560 date "2007-01-01" @default.
- W2100054560 modified "2023-10-11" @default.
- W2100054560 title "The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany" @default.
- W2100054560 cites W1972861779 @default.
- W2100054560 cites W1981401610 @default.
- W2100054560 cites W1992301945 @default.
- W2100054560 cites W2019840982 @default.
- W2100054560 cites W2033076206 @default.
- W2100054560 cites W2033805430 @default.
- W2100054560 cites W2036323865 @default.
- W2100054560 cites W2043973283 @default.
- W2100054560 cites W2067294622 @default.
- W2100054560 cites W2069324329 @default.
- W2100054560 cites W2074275156 @default.
- W2100054560 cites W2075007695 @default.
- W2100054560 cites W2090758019 @default.
- W2100054560 cites W2139795732 @default.
- W2100054560 cites W2327474367 @default.
- W2100054560 cites W3121140087 @default.
- W2100054560 cites W3121531922 @default.
- W2100054560 cites W3121940960 @default.
- W2100054560 cites W3122489987 @default.
- W2100054560 cites W3122576965 @default.
- W2100054560 cites W3122940767 @default.
- W2100054560 cites W3123676488 @default.
- W2100054560 cites W3124375128 @default.
- W2100054560 cites W3124863279 @default.
- W2100054560 doi "https://doi.org/10.2139/ssrn.1066604" @default.
- W2100054560 hasPublicationYear "2007" @default.
- W2100054560 type Work @default.
- W2100054560 sameAs 2100054560 @default.
- W2100054560 citedByCount "37" @default.
- W2100054560 countsByYear W21000545602012 @default.
- W2100054560 countsByYear W21000545602013 @default.
- W2100054560 countsByYear W21000545602014 @default.
- W2100054560 countsByYear W21000545602015 @default.
- W2100054560 countsByYear W21000545602016 @default.
- W2100054560 countsByYear W21000545602017 @default.
- W2100054560 countsByYear W21000545602023 @default.
- W2100054560 crossrefType "journal-article" @default.
- W2100054560 hasAuthorship W2100054560A5005583143 @default.
- W2100054560 hasAuthorship W2100054560A5047816039 @default.
- W2100054560 hasBestOaLocation W21000545602 @default.
- W2100054560 hasConcept C111472728 @default.
- W2100054560 hasConcept C121955636 @default.
- W2100054560 hasConcept C138885662 @default.
- W2100054560 hasConcept C144133560 @default.
- W2100054560 hasConcept C2779530757 @default.
- W2100054560 hasConceptScore W2100054560C111472728 @default.
- W2100054560 hasConceptScore W2100054560C121955636 @default.
- W2100054560 hasConceptScore W2100054560C138885662 @default.
- W2100054560 hasConceptScore W2100054560C144133560 @default.
- W2100054560 hasConceptScore W2100054560C2779530757 @default.
- W2100054560 hasLocation W21000545601 @default.
- W2100054560 hasLocation W21000545602 @default.
- W2100054560 hasLocation W21000545603 @default.
- W2100054560 hasOpenAccess W2100054560 @default.
- W2100054560 hasPrimaryLocation W21000545601 @default.
- W2100054560 hasRelatedWork W1480452202 @default.
- W2100054560 hasRelatedWork W1539921135 @default.
- W2100054560 hasRelatedWork W164362287 @default.
- W2100054560 hasRelatedWork W2159232701 @default.
- W2100054560 hasRelatedWork W2348075735 @default.
- W2100054560 hasRelatedWork W2397704374 @default.
- W2100054560 hasRelatedWork W3033205368 @default.
- W2100054560 hasRelatedWork W3122722293 @default.
- W2100054560 hasRelatedWork W3135270396 @default.
- W2100054560 hasRelatedWork W3185280790 @default.
- W2100054560 isParatext "false" @default.
- W2100054560 isRetracted "false" @default.
- W2100054560 magId "2100054560" @default.
- W2100054560 workType "article" @default.