Improving earnings quality: The effect of reporting incentives and accounting standards

被引：5

作者：

Watrin, Christoph ^{[1
]}

Ullmann, Robert ^{[1
]}

机构：

[1] Westfaelische Wilhelms Univ, Inst Accounting & Taxat, Univ Str 14-16, D-48143 Munster, Germany

来源：

ADVANCES IN ACCOUNTING | 2012年 / 28卷 / 01期

关键词：

Accounting standards; Reporting incentives; Earnings quality; Voluntary IFRS adoption; Mandatory IFRS adoption; Earnings management; Information asymmetry;

D O I：

10.1016/j.adiac.2012.03.001

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We investigate the different effects on earnings quality of accounting standards and reporting incentives for Germany over the period 1994 to 2005. To this end, we control for reporting incentives at the firm level. instead of the country level, by using the timing of voluntary IFRS adoption as a proxy for reporting incentives. We then include reporting incentives in an analysis of earnings management and information asymmetry. Contrary to common expectation, we find that IFRS reporting potentially decreases earnings quality on average; but also that reporting incentives appear to have lower effects on earnings quality in IFRS statements than in GGAAP statements. Thus, IFRS may lead to more homogenous earnings quality across firms. (C) 2012 Elsevier Ltd. All rights reserved.

引用

页码：179 / 188

页数：10

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