This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …

The effect of academic literature on accounting regulation: evidence from leases in GermanyJan Friedrich …Regulatory arbitrage in the intersection of accounting standards and tax laws: the case of synthetic leasesJan … accounting and the conceptual frameworkT. Kunkel and M. Thiemann …