several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question … whether accounting quality – proxied by several earnings management metrics – improved in countries with substantive changes … effectiveness of accounting enforcement in the EU …

This study investigates the effect of IFRS adoption on the transparency of financial reporting in Germany. Using a … sample of listed companies ranging from 1995 to 2012, we separately analyze the effect of IFRS adoption on disclosure quality … al. (2005) model to proxy for the degree of earnings management. We hypothesize and find that IFRS adoption is associated …

As a consequence of accounting scandals, Germany – like many other countries – set up a supervisory body to control the … compliance of listed companies with accounting regulations. The Financial Reporting Enforcement Panel (FREP) assumed their duty …