The Effect of IFRS Adoption, Investor Protection and Earnings Quality: Some Reflections

被引:6
|
作者
Jeanjean, Thomas [1 ]
机构
[1] ESSEC Business Sch, Dept Accounting & Management Control, Ave Bernard Hirsch,BP 50105, F-95021 Cergy Pontoise, France
来源
INTERNATIONAL JOURNAL OF ACCOUNTING | 2012年 / 47卷 / 03期
关键词
D O I
10.1016/j.intacc.2012.07.005
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:356 / 362
页数:7
相关论文
共 50 条
  • [1] Reply to Discussion of "The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World"
    Houqe, Muhammad Nurul
    van Zijl, Tony
    Dunstan, Keitha
    Karim, A. K. M. Waresul
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING, 2012, 47 (03): : 363 - 368
  • [2] IFRS Adoption, Earnings Management and Investor Protection in Several Asian Countries
    Rahmaningtyas, Fathiah
    Mita, Aria Farah
    [J]. PROCEEDINGS OF THE 6TH INTERNATIONAL ACCOUNTING CONFERENCE (IAC 2017), 2017, 55 : 118 - 122
  • [3] The joint effect of investor protection, IFRS and earnings quality on cost of capital: An international study
    Persakis, Anthony
    Iatridis, George Emmanuel
    [J]. JOURNAL OF INTERNATIONAL FINANCIAL MARKETS INSTITUTIONS & MONEY, 2017, 46 : 1 - 29
  • [4] Mandatory IFRS adoption, investor protection and earnings management A data analysis of Germany, France and Belgium listed companies
    Kouki, Ahmed
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT, 2018, 26 (01) : 187 - 204
  • [5] Ownership Structure and Earnings Quality Pre- and Post-IFRS: Does Investor Protection Matter?
    Abd Alhadi, Saleh
    Senik, Rosmila
    Johari, Jalila
    Nahar, Hairul Suhaimi
    [J]. ASIAN JOURNAL OF BUSINESS AND ACCOUNTING, 2020, 13 (01): : 97 - 131
  • [6] The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union
    Zeghal, Daniel
    Chtourou, Sonda M.
    Fourati, Yosra M.
    [J]. JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH, 2012, 11 (02) : 1 - 25
  • [7] Secrecy and the impact of mandatory IFRS adoption on earnings quality in Europe
    Houqe, Muhammad Nurul
    Monem, Reza M.
    Tareq, Mohammad
    van Zijl, Tony
    [J]. PACIFIC-BASIN FINANCE JOURNAL, 2016, 40 : 476 - 490
  • [8] IFRS Adoption Among Private Companies: Impact on Earnings Quality
    Cameran, Mara
    Campa, Domenico
    Pettinicchio, Angela
    [J]. JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 2014, 29 (03): : 278 - 305
  • [9] The persistence of earnings and earnings components after the adoption of IFRS
    Doukakis, Leonidas
    [J]. MANAGERIAL FINANCE, 2010, 36 (11) : 969 - 980
  • [10] Did the Mandatory Adoption of IFRS Affect the Earnings Quality of Canadian Firms?
    Liu, Guoping
    Sun, Jerry
    [J]. ACCOUNTING PERSPECTIVES, 2015, 14 (03) : 250 - 275