that IFRS alone generally improves accruals quality in the post-adoption period. Furthermore, IFRS and effective governance …

This study examines the impacts of mandatory adoption of International Financial Reporting Standards (IFRS) and … corporate governance on accounting accruals in the UK and Germany. There has been a long debate on whether mandating a single … set of high quality accounting standards, i.e. IFRS, leads to higher quality of accounting earnings. Some treat accounting …

The purpose of this study is to investigate the effect of International Financial Reporting Standards (IFRS) adopting … IFRS and whether the role of board size and board independence on constraining the earnings managements is higher after … IFRS adoption for a sample of Chinese listed companies during the period 2003 to 2013 except 2007 over a four-year period …

The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on … evidence testifying to the decrease in AC level after converged to IFRS national standards in China became mandatory. The … institutional settings. Whereas prior studies investigate the IFRS adoption per se, our study examines how national standards …

We investigate the impact of corporate governance characteristics, and IFRS on earnings quality in Borsa Istanbul (BIST …). Our contribution stems from the fact that we study moderating effects of mandatory IFRS adoption on the relationship …. Mandatory IFRS adoption has had a strong positive effect on earnings persistence and a weaker effect on earnings management …

This study examines the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on both … accrual-based and real earnings management. While prior literature has mainly examined the effects of IFRS adoption on accrual …-based earnings management, no study to date has focused on the impact of IFRS adoption on real earnings management. Using a sample of …