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International Financial Reporting Standards (IFRS) and Income Smoothing Activities of Banks : Evidence from Australia and New Zealand Commercial Banks

Adzis, Azira Abdul - 2018

This study investigates the impact of IFRS on income smoothing activities through loan lossprovisions of Australia and New Zealand banks for the period of 1995-2009. Prior to IFRSimplementation, bank loans provisioning is subject to managerial manipulation, possibly dueto the weakness in GAAP...

Persistent link: https://www.econbiz.de/10012940554

IAS 39, income smoothing, and pro-cyclicality : evidence from Hong Kong banks

Azira Abdul Adzis; Tripe, David; Dunmore, Paul V. - In: Journal of financial economic policy 8 (2016) 1, pp. 80-94

Persistent link: https://www.econbiz.de/10011619464

Earnings quality and the adoption of IFRS-based accounting standards : evidence from an emerging market

Wan Adibah Wan Ismail; Khairul Anuar Kamarudin; Van … - In: Asian review of accounting 21 (2013) 1, pp. 53-73

Persistent link: https://www.econbiz.de/10009763790

The effect of IFRS adoption, investor protection and earnings quality : some reflections

Jeanjean, Thomas - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 356-362

Persistent link: https://www.econbiz.de/10009625105

The effect of IFRS adoption and investor protection on earnings quality around the world

Houqe, Muhammad Nurul; Van Zijl, Tony; Dunstan, Keitha; … - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 333-355

Persistent link: https://www.econbiz.de/10009625112

Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world"

Houqe, Muhammad Nurul; Van Zijl, Tony; Dunstan, Keitha; … - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 363-368

Persistent link: https://www.econbiz.de/10009681293

Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market

Ismail, Wan Adibah Wan; Kamarudin, Khairul Anuar; Zijl, … - In: Asian Review of Accounting 21 (2013) April, pp. 53-73

Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...

Persistent link: https://www.econbiz.de/10010814485

Earnings quality and the adoption of IFRS‐based accounting standards

Adibah Wan Ismail, Wan; Anuar Kamarudin, Khairul; van … - In: Asian Review of Accounting 21 (2013) 1, pp. 53-73

Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS‐based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...

Persistent link: https://www.econbiz.de/10014675876