The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

By M. Houqe, Tony Zijl, K. Dunstan, A. W. Karim. 2012

331 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/24c787f09ad6de2f75edc70885cbbb46ccfddeb3

How researchers see this paper

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In Accounting

1. Monomita Nandy
2. Geert Braam
3. Suman Lodh
4. Saverio Bozzolan
5. Michele Fabrizi
6. C. Mallin
7. Utz Weitzel
8. Giovanna Michelon

In Strategy and Management

1. Saverio Bozzolan
2. Monomita Nandy
3. Michele Fabrizi
4. C. Mallin
5. Utz Weitzel
6. Geert Braam
7. Suman Lodh
8. Giovanna Michelon

Citations in the corpus

• Corporate Social Responsibility and Earnings Quality: International Evidence (2015, methodology): “21 Following the literature on IFRS adoption (Houqe et al., 2012; Marra et al., 2011), we also control for whether firms prepare the reports using IFRS (IFRS), by including a dummy equal to 1 if the firms adopt the IFRS and 0 if reports are prepared using domestic GAAP.”
• Accrual-based and real earnings management and political connections (2015, background): “Aside from the incentives and opportunities of politically-connected firms to manage their earnings, culture of a country, and in particular whether the level of public monitoring is relatively high or low, can influence the choice of accrual-based and real earnings management strategies (Isidro and”