BARTH, MARY E.; LANDSMAN, WAYNE R.; LANG, MARK H. - In: Journal of Accounting Research 46 (2008) 3, pp. 467-498
<heading id="h1" level="1" implicit="yes" format="display">ABSTRACT</heading>We examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation....
