The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings …. Multiple regression analyses are used to establish links between accounting attributes on the sample of 64 listed firms for the … time period between 2005 and 2017. This study shows that relevance is a more dominant accounting attribute than reliability …

In recent years, reporting under International Financial Reporting Standards (IFRS) became mandatory in many countries …, across all countries, mandatory IFRS reporting had little impact on liquidity. The liquidity effects around IFRS introduction … reporting enforcement. There is little evidence of liquidity benefits in IFRS countries without substantive enforcement changes …

participation of those affected by it, impacts upon the outcome of the policy. Accounting standard setting has long offered such a … experiment to examine whether the possibility to participate in accounting standard setting leads to reduced earnings management … incentives are better predictors of accounting quality than financial reporting standards …

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7 … conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure …

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in … allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

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 …

We examine how the mandatory adoption of IFRS in Continental Europe affects the contractual usefulness of accounting … countries with large differences between IFRS and their previously adopted local accounting standards. We also document a …). The empirical evidence indicates a weak increase in accounting-based PPS in the post-adoption period, primarily driven by …