Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence

By Anwer S. Ahmed, Michael Neel, Dechun Wang. 2013

803 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1f8d8bb400370f6a4c2595bdcadf265e827a28ff

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Citations in the corpus

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, methodology): “Our results contrast with the decline in accounting quality that Ahmed et al. (2013) document.”
What drives the comparability effect of mandatory IFRS adoption? (2014, positive): “First, we extend previous work that focuses on the overall first-order effects of mandatory IFRS adoption on transparency (e.g., Ahmed et al. 2013, for the effect of IFRS on earnings quality; Atwood et al. 2011, for the impact of IFRS on earnings informativeness; and Landsman et al. 2011, for the…”
Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation (2012, neutral): “The extant research, however, has provided mixed evidence on whether mandatory IFRS adoption has achieved these goals (e.g., Barth et al., 2008; Ahmed et al., 2010; DeFond et al., 2011; Lang et al., 2010).”
ESG practices and the cost of debt: Evidence from EU countries (2019, background): “…variation in the beneﬁts associated with ESG performance and disclosure, in the form of a lower cost of debt, is determined by the country sustainability characteristics (Ball et al., 2000; Ahmed et al., 2013; Christensen et al., 2016; Capelle-Blancard, Crifo, Diaye, Scholtens, & Oueghlissi, 2016).”
Does mandatory IFRS adoption facilitate debt financing? (2015, background): “In summary, 4 In this respect, Ahmed et al. (2013) investigate mandatory IFRS adoption and document less timely loss recognition.”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, background): “, 2011) or even a negative effect (Ahmed et al., 2012; Callao and Jarne, 2010).”
A review of the IFRS adoption literature (2016, background): “In contrast to the evidence presented by Ahmed, Neel, and Wang (2013), Barth, Landsman, Lang, and Williams (2012) find that the value relevance of net income and book value of equity following mandatory IFRS adoption increases under IFRS.”
The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, neutral): “This could lead to a mechanical increase in earnings smoothing, which is a possible competing explanation for the findings in Ahmed et al. (2013).”
Mandatory IFRS Reporting and Changes in Enforcement (2013, background): “2010; Gebhardt and Novotny-Farkas 2011), while others find no or the opposite effects (e.g., Christensen et al. 2008; Ahmed et al. 2010; Atwood et al. 2011; Capkun et al. 2011).”
Bank Loan Loss Provisions Research: A Review (2017, background): “001 capital management hypothesis states that the inclusion of (general) loan loss provisions in the computation of regulatory capital ratios will motivate bank managers to manipulate LLP estimates in order to influence the level of regulatory capital above the minimum limit (Ahmed et al., 1999; Sch”
Textual Analysis and International Financial Reporting: Large Sample Evidence (2015, methodology): “, Ahmed et al., 2013). Although understanding 2 See Jeanjean et al. (2010) for an analysis of which firms choose to report in English and Jeanjean et al.”