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

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

-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 … new set of accounting standards …

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 …

the sensitivity of CEO turnover to accounting earnings and how the impact of IFRS adoption varies with country …-level institutions and firm-level incentives. We find that CEO turnover responds more to a firm's accounting performance after adoption … the change in turnover-to-earnings sensitivity directly to accounting changes due to IFRS adoption and find a stronger …

We examine whether the complexity of mandatory accounting disclosures prompts managers to voluntarily disclose adjusted … mitigate informational problems arising from accounting complexity. Using the metadata in XBRL filings, we construct measures … of accounting complexity that map directly to the mandated standards applied in firms' financial statement filings. We …