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Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
Jeanjean, Thomas; Stolowy, Hervé - In: Journal of Accounting and Public Policy 27 (2008) 6, pp. 480-494
In this paper, we analyze the effect of the mandatory introduction of IFRS standards on earnings quality, and more precisely on earnings management. We concentrate on three IFRS first-time adopter countries, namely Australia, France, and the UK. We find that the pervasiveness of earnings...
Persistent link: https://www.econbiz.de/10005546255
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Does good corporate governance reduce information asymmetry around quarterly earnings announcements?
Kanagaretnam, Kiridaran; Lobo, Gerald J.; Whalen, Dennis J. - In: Journal of Accounting and Public Policy 26 (2007) 4, pp. 497-522
Persistent link: https://www.econbiz.de/10005546081
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To swear early or not to swear early? An empirical investigation of factors affecting CEOs' decisions
Lobo, Gerald J.; Zhou, Jian - In: Journal of Accounting and Public Policy 24 (2005) 2, pp. 153-160
Persistent link: https://www.econbiz.de/10005546269