پنجشنبه 13 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Improving earnings quality: The effect of reporting incentives and accounting standards |
| عنوان فارسی مقاله | بهبود کیفیت درآمد: تأثیر مشوق های گزارشگری و استانداردهای حسابداری |
| مشخصات مقاله انگلیسی | |
| نشریه: Elsevier |
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| سال انتشار |
2012 |
| عنوان مجله |
Advances in Accounting, incorporating Advances in International Accounting |
| تعداد صفحات مقاله انگلیسی | 10 |
| رفرنس | دارد |
| تعداد رفرنس | 22 |
| چکیده مقاله | |
| چکیده |
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. |
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| دانلود | |
