Within the European Union, the IAS-Regulation has harmonized applicable accounting standards for consolidated financial … establish a cross-jurisdictional accounting enforcement regime. This paper contributes to the discussion of standardized EU …

We document the distortionary effects of accounting-based regulation on reported earnings. In India only firms with …. Overall, our paper underscores the importance of factoring economic incentives in designing regulation using accounting … numbers. Validating our findings, the proposed new bankruptcy law in India does away with the accounting rule …

This paper examines how the characteristics of accounting systems and management incentives interact and collectively … earnings quality increases in accounting precision. However, we also find counter-intuitive results, such as that an accounting … standard that makes unbiased accounting earnings more informative can reduce earnings quality. These results are mainly driven …

Accounting Review, The Journal of Accounting Research, The Journal of Accounting and Economics, Accounting Horizons, The Journal … of Accounting, Auditing amp; Finance, The Journal of Accounting and Public Policy, The Journal of Business, Finance amp …; Accounting, Auditing: A Journal of Practice and Theory, and Research in Accounting Regulation. We annotate results of regulation …

Purpose – The aim is to explore whether principles-based versus rules-based accounting standards have an effect on … firm-year-specific variable that captures the extent to which firms' accounting and operating behaviour is affected by the …. Research limitations/implications – This study relies heavily on measures from the prior accounting literature, hence, care has …

. Corporate governance mechanisms are not found to play a significant role in accounting for impairment losses in goodwill. The …

Lobo and Zhou (2006) find an increase in accounting conservatism following the Sarbanes–Oxley Act of 2002. In Japan … accounting conservatism following J-SOX and demonstrate an increase in accounting conservatism in the post-J-SOX period. In … accruals in the post-J-SOX period. In addition to accounting conservatism, this study focuses on income smoothing and …

accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … by managers in the design of companies' supreme governing body, as well as regulators while proposing legislation/regulations …

This paper examines the changes in earnings quality of registered ADRs as a result of switching accounting standards … documented. These results indicate that switching to high-quality accounting standards is likely to improve earnings quality …

-to-market requirements, and leads to the fair accounting regime being less tied up with relevant accounting treatments. Using a sample set of … accounting results and disclosures.The general findings show that the new amendment helps the banks with the declining condition …