Paper
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World
Published Oct 5, 2011 · Noor Houqe, Tony van Zijl, K. Dunstan
20th Australasian Finance & Banking Conference 2007 (Archive)
UNKNOWN SJR score
311
Citations
26
Influential Citations
Abstract
Abstract hidden due to publisher request; this does not indicate any issues with the research. Click the full text link above to read the abstract and view the original source.
Highly CitedStudy Snapshot
Mandatory IFRS adoption improves earnings quality in countries with stronger investor protection, emphasizing the importance of limiting managers' earnings management practices.
PopulationOlder adults (50-71 years)
Sample size24
MethodsObservational
OutcomesBody Mass Index projections
ResultsSocial networks mitigate obesity in older groups.
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References
Impact of IFRS in New Zealand on Accounts and Earnings Quality
Adopting IFRS in New Zealand led to higher assets, liabilities, and net profit, but lower earnings quality due to higher discretionary accruals.
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Citations
How do auditors price financial secrecy culture? An international study
Financial secrecy culture leads to higher audit fees, with IFRS adoption in secretive jurisdictions intensifying audit complexities and increasing fees.
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Asian Review of Accounting
DETERMINANT FACTORS OF FINANCIAL REPORTING QUALITY IN LOCAL GOVERNMENT: THE EVIDENCE FROM PUBLIC SECTOR IN INDONESIA
Regional wealth and the proficiency of regional government officials significantly impact the quality of financial reporting in Indonesian local governments.
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Accruals quality positively impacts investment efficiency, with greater importance when institutional enforcement is weaker, as it helps alleviate information asymmetries and monitor corporate insiders.
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Does grassroots judicial governance contribute to economic growth? A quasi-natural experiment based on the tourism circuit court
Tourism circuit courts in Chinese cities lead to an 8.22% increase in tourism economic growth, with judicial access, efficiency, and independence being key mechanisms.
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Ownership structure and financial reporting integrity: the moderating role of earnings quality in Egyptian practice
Blockholders and institutional ownership significantly enhance financial reporting integrity in Egyptian companies through effective oversight and monitoring, with earnings quality playing a moderating role.
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Corporate Governance Mechanisms and Financial Reporting Quality of Nepalese Commercial Banks
Increased board size, gender diversity, independence, and board meetings negatively impact financial reporting quality in Nepalese commercial banks.
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