IFRS adoption, reporting incentives and financial reporting quality in private firms
Author:
Affiliation:
1. Goethe University Frankfurt; Frankfurt Germany
2. Accounting and Finance; Lancaster University Management School; Bailrigg Lancaster United Kingdom of Great Britain and Northern Ireland
Funder
Deutsche Forschungsgemeinschaft
European Commission Research Training Network
Publisher
Wiley
Subject
Finance,Business, Management and Accounting (miscellaneous),Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/jbfa.12315/fullpdf
Reference51 articles.
1. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence;Ahmed;Contemporary Accounting Research,2013
2. The effect of mandatory IFRS adoption on conditional conservatism in Europe;André;Journal of Business Finance & Accounting,2015
3. The role of information and financial reporting in corporate governance and debt contracting;Armstrong;Journal of Accounting and Economics,2010
4. Incentives versus standards: Properties of accounting income in four East Asian countries;Ball;Journal of Accounting and Economics,2003
5. Earnings quality in private UK Firms: Comparative loss recognition timeliness;Ball;Journal of Accounting and Economics,2005
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