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Impact of IFRS adoption on accounting quality in European firms 被引量:2

Impact of IFRS adoption on accounting quality in European firms
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出处 《Journal of Modern Accounting and Auditing》 2010年第9期20-31,共12页 现代会计与审计(英文版)
关键词 国际比较 财务报告 质量产生 企业应用 欧洲联盟 会计 欧洲企业 强制性 IFRS voluntary and mandatory adoption accounting quality abnormal accruals
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参考文献30

  • 1Ball, R.. (2006). International Financial Reporting Standards (IFRS): Pros and cons for investors. Working paper, University of Chicago.
  • 2Barth, M.,-Landsman, W. & Lang, M.. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498.
  • 3Beatty, A. & Weber, J.. (2003). The effects of debt contracting on voluntary accounting method changes. The Accounting Review, 78(1), 119-142.
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  • 6Bradshaw, M. T., Brian, J. B. & Gregory S. M.. (2004). Accounting choice, home bias and U.S investment in non-U.S, firms. Journal of Accounting Research, 42(5), 795-840.
  • 7Christensen, H. B., Lee, E. & Walker, M.. (2008). Incentives or standards. What determines accounting quality changes around IFRS adoption? Working paper, University of Chicago and University of Manchester.
  • 8Christie, A. A. & Zimmerman, J. L.. (1994). Efficient and opportunistic choices of accounting procedures: Corporate control contest. The Accounting Review, 69(4), 539-566.
  • 9Daske, H., Hail, L., Leuz, C. & Verdi, R.. (2008). Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research, 46, 1085-1142.
  • 10Dechow, R'M., Sloan, R. G. &: Sweeney, A. R. (1995). Detecting earnings management. The Accounting Review, 70, 193-225.

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