validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

This paper examines the association between conservatism and the value relevance of accounting information over the … 1975 through 2004 period. We measure conservatism using approaches developed in Penman and Zhang, The Accounting Review 77 …:237–264, (2002) and Beaver and Ryan, Journal of Accounting Research 38:127–148, (2000) and value relevance using (1) adjusted R2 from …

Since the late 1980s, the Financial Accounting Standards Board has implemented several new fair value accounting rules … that have resulted in unrealized fair value gains or losses in net income. However, accrual-based earnings management … do not consider the net income effects of fair value accounting. The fair value hierarchy of Statement of Financial …

This paper empirically tests the relation between a firm's degree of accounting conservatism and its level of operating … risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of … accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally …

from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue … management aimed at avoiding losses and earnings decreases. Research implications/limitations - This study warns of the role …/value/contribution - This study contributes to the literature on revenue- -based earnings management and is one of the first studies on the …

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial … Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in … of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile), when …

management. We find that good news firms with higher discretionary accruals are more likely to announce earnings late. Consistent … earnings management and late announcements. Using a last-chance earnings management measure based on tax expense manipulation …, we find strong evidence that good news firms engaging in last-chance earnings management are more likely to delay …

accounting information from publically listed companies during 2003-2012, I examine the value relevance of several conservatism …Accounting conservatism is the tendency to require less evidence to recognize losses in the financial statements and …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …, disclosure quality, cost of capital, earning management and financial statement impact due to the IFRS adoption. This review …

experiment to examine whether the possibility to participate in accounting standard setting leads to reduced earnings management … participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a … incentives are better predictors of accounting quality than financial reporting standards …