Empirical Evidence on the Evolution of International Earnings

By Judy K. Land, Mark H. Lang. 2002

208 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/21bab9b3b567ba2ccee9acf7aef7ef380f962314

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Citations in the corpus

Are IFRS-based and US GAAP-based accounting amounts comparable? $ (2012, unknown): “As in prior research (Land and Lang, 2002; Lang et al., 2003; Leuz et al., 2003; Ball and Shivakumar, 2005, 2006; Lang et al., 2006; Myers et al., 2007; Barth et al., 2008), we interpret a higher ratio of variances and a less negative correlation as evidence of less earnings smoothing.”
International Financial Reporting Standards and the quality of financial statement information (2010, background): “A negative correlation would tend to be indicative of earnings management as firms tend to influence and increase accruals when cash flows appear to be lower (Land & Lang, 2002; Myers & Skinner, 2002).”
The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “Land and Lang (2002) reveal that accounting quality is improving through time around the world.”
Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions (2005, unknown): “…Jones, Leftwich and Zmijewski (1993), Ali and Hwang (2001), Fan and Wong (2003), Francis, Khurana, Pereria (2003), Geunther and Young (2000), Land and Lang (2002)), corporate transparency (Bushman, Piotroski and Smith (2004a)), earnings management (Burgstahler, Hail and Leuz (2004), Leuz,…”
Financial statement effects of adopting international accounting standards: the case of Germany (2007, result): “30 While we have a much smaller sample, we note that our financial ratios are generally comparable to those for the German companies during 1994-1999 in Land and Lang (2002). For example, the median ROE, BM and EP in our study are 0.11, 0.48 and 0.04, respectively, and the corresponding numbers in L”
Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings? (2006, unknown): “Papers like Myers and Skinner (2002) and Land and Lang (2002) have”
Textual Analysis and International Financial Reporting: Large Sample Evidence (2015, background): “Research such as Land and Lang (2002) investigates harmonization trends in accounting data over time.”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “Related to this stream of literature is the discussion of accounting harmonization and subsequent convergence (Joos and Lang, 1994; Land and Lang, 2002; Joos and Wysocki, 2006; Bradshaw and Miller, 2007).”
Will Harmonizing Accounting Standards Really Harmonize Accounting? Evidence from Non-U.S. Firms Adopting U.S. GAAP (2008, background): “Indeed, Land and Lang (2002) argue that such incentives have led to de facto harmonization in accounting implementation despite continuing variation in standards.”