Incentives or standards: What determines accounting quality changes around IFRS adoption?


We examine the impact of incentives on accounting quality changes around IFRS adoption. In particular, we examine earnings management and timely loss recognition, constructs often used to assess accounting standards quality. While existing literature documents accounting quality improvements following IFRS adoption, we find that improvements are confined to… (More)


7 Figures and Tables


Citations per Year

Citation Velocity: 7

Averaging 7 citations per year over the last 3 years.

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