, and also provides consultancy services, mainly in the areas of accounting, auditing, and business valuation for financial … and earnings management -- Chapter 4. IAS/IFRSs, accounting quality and earnings quality -- Chapter 5. Fair Value … Accounting and earnings quality. . …

Using variation in book-tax conformity across EU countries, we provide new evidence on whether mandatory IFRS adoption … leads to increases in earnings quality. Specifically, we examine if the relation between earnings quality and IFRS adoption …. First, for countries adopting IFRS without a concurrent change in book-tax conformity, we find decreases in earnings …

accounting choices that are regarded as either an efficient communication of private information to improve the informativeness … intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness …