International Accounting Standards and Accounting Quality

@article{Barth2005InternationalAS,
  title={International Accounting Standards and Accounting Quality},
  author={Mary E. Barth and Wayne R. Landsman and Mark Lang},
  journal={UNC: Accounting (Topic)},
  year={2005}
}
We examine whether application of International Accounting Standards is associated with higher accounting quality. The application of IAS reflects the combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation. We find that firms applying IAS from 21 countries generally evidence less earnings management, more timely loss recognition, and more value relevance of accounting amounts than do a matched sample of firms… Expand
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