This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported …-year period after the adoption of the new set of accounting standards, our study finds that the adoption of FRS is relatively …

Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … played by discretion in revenue recognition and recommends careful recognition of revenue under IFRS 15. Limitations of this …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …We study whether mandatory adoption of International Financial Reporting Standards (IFRS) is associated with changes in …

in accounting information quality after IFRS full adoption holds true. On the other hand, the models for analyzing the …The purpose of this paper is to investigate the impact of full adoption of IFRS on earnings quality and the cost of … equity capital of Brazilian public companies in the period of 2000-2011. Given the multidimensionality of accounting …

of IFRS, the accounting system used in the country and the influence of the economic cycle. … accounting conservatism) and for an aggregated measure for the previous three proxies of FRQ. The empirical evidence shows that …

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

Unbiased accounting is supposed to provide perfect economic information to decision makers. We identify three notions … of unbiased accounting in the literature, promoting return-, cost-, or value-disclosure as guiding principle and evaluate … them based on the criterion of informational sufficiency. We show that the unbiased accounting regimes systematically …