FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2892002157> ?p ?o ?g. }

• W2892002157 endingPage "39" @default.
• W2892002157 startingPage "18" @default.
• W2892002157 abstract "Abstract Despite over 140 countries adopting IFRS in some form, its effect on accounting quality remains unclear. Potential explanations for divergent findings in the literature include the focus on a narrow sample of EU countries and the use of noisy discretionary accrual models to measure accounting quality. This study circumvents these issues by investigating the impact mandatory IFRS adoption has on accounting quality using earnings distributions. Using a sample of 5691 firms in 46 countries that have adopted IFRS, I find that while the distribution discontinuity does not completely disappear, it decreases in severity for both a total and a constant sample of firms. Results are consistent for both EU and non-EU countries and are more pronounced for countries with high enforcement and where users' demand for high quality reporting is high. Furthermore, I investigate the level of discretionary accruals and real earnings management around the earnings benchmark and conclude that a systematic relationship cannot be found for either method pre- or post-IFRS adoption." @default.
• W2892002157 created "2018-09-27" @default.
• W2892002157 creator A5007756142 @default.
• W2892002157 date "2018-12-01" @default.
• W2892002157 modified "2023-10-13" @default.
• W2892002157 title "A reinvestigation into accounting quality following global IFRS adoption: Evidence via earnings distributions" @default.
• W2892002157 cites W1964503085 @default.
• W2892002157 cites W1986757369 @default.
• W2892002157 cites W1999902552 @default.
• W2892002157 cites W2006907960 @default.
• W2892002157 cites W2007502213 @default.
• W2892002157 cites W2009414532 @default.
• W2892002157 cites W2014609774 @default.
• W2892002157 cites W2034977499 @default.
• W2892002157 cites W2043835608 @default.
• W2892002157 cites W2044037991 @default.
• W2892002157 cites W2045811644 @default.
• W2892002157 cites W2047321871 @default.
• W2892002157 cites W2062651224 @default.
• W2892002157 cites W2064948352 @default.
• W2892002157 cites W2067171170 @default.
• W2892002157 cites W2068294350 @default.
• W2892002157 cites W2075917194 @default.
• W2892002157 cites W2096293840 @default.
• W2892002157 cites W2120084007 @default.
• W2892002157 cites W2120852739 @default.
• W2892002157 cites W2134899710 @default.
• W2892002157 cites W2136662318 @default.
• W2892002157 cites W2142728618 @default.
• W2892002157 cites W2149658182 @default.
• W2892002157 cites W2161498670 @default.
• W2892002157 cites W2161531238 @default.
• W2892002157 cites W2220771565 @default.
• W2892002157 cites W2735162830 @default.
• W2892002157 cites W3023181463 @default.
• W2892002157 cites W3121304433 @default.
• W2892002157 cites W3121319242 @default.
• W2892002157 cites W3121476230 @default.
• W2892002157 cites W3121704086 @default.
• W2892002157 cites W3121951548 @default.
• W2892002157 cites W3122028149 @default.
• W2892002157 cites W3122176856 @default.
• W2892002157 cites W3122393630 @default.
• W2892002157 cites W3122444824 @default.
• W2892002157 cites W3122489987 @default.
• W2892002157 cites W3122547505 @default.
• W2892002157 cites W3123569849 @default.
• W2892002157 cites W3123659572 @default.
• W2892002157 cites W3123826009 @default.
• W2892002157 cites W3123897801 @default.
• W2892002157 cites W3123990609 @default.
• W2892002157 cites W3123994654 @default.
• W2892002157 cites W3124073814 @default.
• W2892002157 cites W3124170598 @default.
• W2892002157 cites W3124365414 @default.
• W2892002157 cites W3124391890 @default.
• W2892002157 cites W3124863279 @default.
• W2892002157 cites W3124987968 @default.
• W2892002157 cites W3125558500 @default.
• W2892002157 cites W3125677029 @default.
• W2892002157 cites W3125686936 @default.
• W2892002157 cites W3125846706 @default.
• W2892002157 doi "https://doi.org/10.1016/j.intaccaudtax.2018.09.001" @default.
• W2892002157 hasPublicationYear "2018" @default.
• W2892002157 type Work @default.
• W2892002157 sameAs 2892002157 @default.
• W2892002157 citedByCount "20" @default.
• W2892002157 countsByYear W28920021572019 @default.
• W2892002157 countsByYear W28920021572020 @default.
• W2892002157 countsByYear W28920021572021 @default.
• W2892002157 countsByYear W28920021572022 @default.
• W2892002157 countsByYear W28920021572023 @default.
• W2892002157 crossrefType "journal-article" @default.
• W2892002157 hasAuthorship W2892002157A5007756142 @default.
• W2892002157 hasConcept C121955636 @default.
• W2892002157 hasConcept C144133560 @default.
• W2892002157 hasConcept C190775180 @default.
• W2892002157 hasConcept C2776218570 @default.
• W2892002157 hasConcept C2781426361 @default.
• W2892002157 hasConcept C4577558 @default.
• W2892002157 hasConceptScore W2892002157C121955636 @default.
• W2892002157 hasConceptScore W2892002157C144133560 @default.
• W2892002157 hasConceptScore W2892002157C190775180 @default.
• W2892002157 hasConceptScore W2892002157C2776218570 @default.
• W2892002157 hasConceptScore W2892002157C2781426361 @default.
• W2892002157 hasConceptScore W2892002157C4577558 @default.
• W2892002157 hasLocation W28920021571 @default.
• W2892002157 hasOpenAccess W2892002157 @default.
• W2892002157 hasPrimaryLocation W28920021571 @default.
• W2892002157 hasRelatedWork W1977731834 @default.
• W2892002157 hasRelatedWork W1997190695 @default.
• W2892002157 hasRelatedWork W2042030026 @default.
• W2892002157 hasRelatedWork W2299006060 @default.
• W2892002157 hasRelatedWork W2349000834 @default.
• W2892002157 hasRelatedWork W2365856107 @default.
• W2892002157 hasRelatedWork W2518334131 @default.
• W2892002157 hasRelatedWork W3144829967 @default.
• W2892002157 hasRelatedWork W4245019589 @default.

• next