Research Output per year
This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries around the globe. The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides stronger protection. This study extends the current literature that shows that accounting practices are influenced by country-level macro settings. The results highlight the importance of investor protection for financial reporting quality and the need for regulators to design mechanisms that limit managers' earnings management practices.
Reply to discussion of "The effect of IFRS adoption and investor protection on earnings quality around the world"Houqe, M. N., van Zijl, T., Dunstan, K. & Karim, A. K. M. W., Sep 2012, In : International Journal of Accounting. 47, 3, p. 363-368 6 p.
Research output: Contribution to journal › Comment/debate › Research › peer-review