International Accounting Standards and Accounting Quality

  title={International Accounting Standards and Accounting Quality},
  author={Mary E. Barth and Wayne R. Landsman and Mark Lang},
  journal={UNC: Accounting (Topic)},
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
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
Previous studies on the effect of International Financial Reporting Standards (IFRS) on accounting quality often have difficulties to control for confounding factors on accounting quality. As aExpand
Investor Perception of the International Accounting Standards Quality
The paper analyses whether the adoption of the IAS regime implies an improvement of the firms' earnings quality. Referring to a sample of German listed companies reporting under the IAS and GermanExpand
Accounting Standards, Reporting Incentives, and Earnings Management
In this study, we examine which factor, firms’ accounting standards or firms’ reporting incentives, has a greater impact on firms’ earnings management behavior. To answer this question, we utilizeExpand
The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study
We examine the effect of Australian equivalents to International Financial Reporting Standards (IFRS) on the accounts and accounting quality of 1,065 listed firms, relying on retrospectiveExpand
Firm Incentives, Institutional Complexity and the Quality of 'Harmonized' Accounting Numbers
In this paper, we investigate how firm reporting incentives and institutional factors affect accounting quality in firms from 26 countries. We exploit a unique multicountry setting where firms areExpand
Accounting quality and the adoption of IASB standards: portuguese evidence
Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginningExpand
Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence
We provide evidence on the preliminary effects of mandatory adoption of International Financial Reporting Standards (IFRS) on accounting quality for a relatively broad set of firms from 20 countriesExpand
Accounting Quality : International Accounting Standards and US GAAP
We compare measures of accounting quality for firms applying IAS with US firms to investigate whether IAS are associated with less earnings management, more timely loss recognition, and higher valueExpand
The Impact of IFRS on Accounting Quality in a Regulated Market
As more countries consider the adoption of International Financial Reporting Standards (IFRS) that are based on practices prevalent in the English-speaking countries with free markets, it’sExpand
Accounting Quality in Private Firms During the Transition Towards International Standards
Abstract We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reportingExpand


Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings
type="main" xml:lang="en"> We investigate (1) whether the variation in accounting standards across national boundaries relative to International Accounting Standards (IAS) has an impact on theExpand
Will Harmonizing Accounting Standards Really Harmonize Accounting ?
International harmonization of accounting standards appears to be inevitable. However, little evidence exists regarding whether harmonizing accounting standards will result in actual harmonization ofExpand
How Representative are Firms that are Cross Listed in the United States? An Analysis of Accounting Quality
We provide evidence on the characteristics of local generally accepted accounting principles (GAAP) earnings for firms cross‐listing on U.S. exchanges relative to a matched sample of foreign firmsExpand
Non-US Firms' Accounting Standard Choices
Abstract My study investigates the factors associated with non-US firms voluntarily reporting financial information prepared in accordance with International Accounting Standards (IAS) or UnitedExpand
International differences in the demand for accounting income predictably affect the way it incorporates economic income (dividend-adjusted change in market value) over time. We characterize theExpand
Financial statement effects of adopting international accounting standards: the case of Germany
Using a sample of German firms, we investigate the financial statement effects of adopting International Accounting Standards (IAS) during 1998 through 2002. We find that total assets and book valueExpand
The Role of International Accounting Standards in Transitional Economies: A Study of the People's Republic of China
This paper examines the usefulness of International Accounting Standards (IAS) in a transitional economy, the People's Republic of China (PRC). Using a sample of firms that provide financial reportsExpand
The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
We investigate the market valuation of earnings and book value amounts prepared under International Accounting Standards (IAS) and U.S.-GAAP to provide evidence on the debate between the U.S. SEC andExpand
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings?
We compare the characteristics of US GAAP earnings for US firms with reconciled earnings for non-US firms cross listing on US markets. We find that the reconciled earnings for non-US firms differExpand
Earnings management under German GAAP versus IFRS
Abstract This paper addresses the question whether voluntary adoption of International Financial Reporting Standards (IFRS) is associated with lower earnings management. Ball et al. (Journal ofExpand