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- W2387257659 abstract "Using the voluntary International Financial Reporting Standards(IFRS) adoption companies before 2004 in the European Union(EU) 15 member states that have unique institutional settings as the research sample,this study investigates whether earnings quality of voluntary IFRS adoption companies is further improved after mandatory IFRS adoption in the EU starting from Jan.1st 2005.The authors find that voluntary IFRS adoption companies have less involved in small profit management and lower magnitude of absolute discretionary accruals after mandatory IFRS adoption in the EU,which indicates that earnings quality of voluntary IFRS adoption companies is further improved after mandatory IFRS adoption in the EU.The results are robust to a number of sensitivity tests.The above result indicates that the positive IFRS adoption effect of statutory enforcement by country law is higher than just relied on self-enforcement by company.Therefore,this provides an effective path regarding IFRS adoption for the rest countries which is about to or considering adopting IFRS." @default.
- W2387257659 created "2016-06-24" @default.
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- W2387257659 date "2012-01-01" @default.
- W2387257659 modified "2023-09-25" @default.
- W2387257659 title "Comparison of Earnings Quality between Voluntary IFRS Adoption and Mandatory IFRS Adoption——Evidence from the Listed Companies from European Union" @default.
- W2387257659 hasPublicationYear "2012" @default.
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