Secrecy and Mandatory IFRS Adoption on Earnings Quality

About this item

Title

Secrecy and Mandatory IFRS Adoption on Earnings Quality

Content partner

Victoria University of Wellington

Collection

ResearchArchive–Te Puna Rangahau

Description

This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using 19,324 firm-years from 14 countries over the period 1998-2011, we find that firms in a high-secrecy country tend to report higher abnormal accruals and earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption improve...

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Format

Research paper

Research format

Scholarly text

Date created

2015

Creator

Houqe, Noor / Monem, Reza M. / Tareq, Mohammad / van Zijl, Tony

URL

https://ir.wgtn.ac.nz/handle/123456789/19254

Related subjects

Earnings quality / national culture / secrecy / mandatory IFRS adoption / signed abnormal accruals / earnings conservatism

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