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

current accounting scandals. This paper aims at empirically showing which factors affect earnings management. Design …. These factors are the applied accounting standard, the industry sector and the country of official quotation. Although … intervals differ from the total population. Most noteworthy is that by adoption of principle-based accounting standards (IFRS …

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. …

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 …

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …

We ask whether the quality of internal information matters for investment decisions. We predict that investment is more … sensitive to internal profit signals and less sensitive to external price signals when managers have higher quality internal … information properties. We find that the sensitivity of investment to profitability is increasing, while the sensitivity of …

benchmarks are earnings manipulators with earnings before accounting manipulation otherwise slightly below their benchmarks and …