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

共 50 条

[41] Convergence of Indian accounting standards to IFRS: impact on quality of financial reporting of Indian industries
Vishnani, Sushma
Gupta, Saumya
Gupta, Hemendra
[J]. INTERNATIONAL JOURNAL OF MANAGERIAL AND FINANCIAL ACCOUNTING, 2021, 13 (01) : 1 - 24
[42] Evaluating the financial reporting quality under changes in accounting standards of the Indian textile sector
Shayf, Abdulfatah Abdullah Abdulkareem
Abdullah, Mohd
Tabash, Mosab I.
Saleem, Shahrukh
Chaudhary, Asiya
Ali, Ammar
Shamsi, Mushahid Ali
[J]. RESEARCH JOURNAL OF TEXTILE AND APPAREL, 2024,
[43] The Effect of Convergence to International Financial Reporting Standards on the Quality of Financial Reporting in Taiwan
Yen, Sin-Hui
Wang, Hsuan-Pin
[J]. JOURNAL OF ACCOUNTING REVIEW, 2014, 58 : 1 - 37
[44] The Impact of Mandatory International Financial Reporting Standards Adoption on Investment Efficiency: Standards, Enforcement, and Reporting Incentives
Gao, Ru
Sidhu, Baljit K.
[J]. ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, 2018, 54 (03): : 277 - 318
[45] INCENTIVES FOR DISCRETIONARY ACCOUNTING PRACTICES - OWNERSHIP STRUCTURE, EARNINGS, SIZE, AND TAXATION
LAMMTENNANT, J
ROLLINS, T
[J]. JOURNAL OF RISK AND INSURANCE, 1994, 61 (03) : 476 - 491
[46] Accounting earnings processes, inter-temporal incentives and their implications for valuation
Govindaraj S.
Ramakrishnan R.T.S.
[J]. Review of Accounting Studies, 2001, 6 (4) : 427 - 457
[47] Improving animal research reporting standards
Osborne, Nikki
Avey, Marc T.
Anestidou, Lida
Ritskes-Hoitinga, Merel
Griffin, Gilly
[J]. EMBO REPORTS, 2018, 19 (05)
[48] Measuring convergence of National Accounting Standards with International Financial Reporting Standards
Fontes, Alexandra
Rodrigues, Lucia Lima
Craig, Russell
[J]. ACCOUNTING FORUM, 2005, 29 (04) : 415 - 436
[49] Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
Brown, Nerissa C.
Huffman, Adrienna A.
Cohen, Shira
[J]. ACCOUNTING REVIEW, 2023, 98 (06): : 37 - 71
[50] International Financial Reporting Standards: A Guide to Sources for International Accounting Standards
Hines, Todd M.
[J]. JOURNAL OF BUSINESS & FINANCE LIBRARIANSHIP, 2007, 12 (03) : 3 - 26

← 1 2 3 4 5 →