mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

We study the effect of mandatory IFRS adoption in Europe in 2005 on conditional conservatism. We capture conditional … IFRS. We show that the decline in conditional conservatism is less pronounced for countries with high quality audit … impairment tests are a key mechanism ensuring conditional conservatism in the IFRS framework, we further examine these. We show …

This study examines financial reporting quality (FRQ) effects around IFRS adoptions of German private firms across two … important dimensions, earnings quality and disclosure practices. To capture differences in the motivations for IFRS adoptions … earnings quality improvements around IFRS adoptions primarily for one type of firms, which are young, fast growing and seeking …

This study examines the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on both … accrual-based and real earnings management. While prior literature has mainly examined the effects of IFRS adoption on accrual …-based earnings management, no study to date has focused on the impact of IFRS adoption on real earnings management. Using a sample of …