Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany

By Steve W. J. Lin, William N. Riccardi, Changjiang Wang. 2012

132 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2b365fe96b7507db231727aa1bcd401790e21f4d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Xi Li
2. Emmanuel T. De George
3. L. Shivakumar
4. Ray Ball
5. Valeri V. Nikolaev
6. Stephen G. Ryan
7. Sharon P. Katz
8. Beatriz García Osma

In Strategy and Management

1. Emmanuel T. De George
2. Xi Li
3. L. Shivakumar
4. Valeri V. Nikolaev
5. Ray Ball
6. Stephen G. Ryan
7. Sharon P. Katz
8. Juan Manuel García Lara

Citations in the corpus

• A review of the IFRS adoption literature (2016, background): “For instance, based on a sample of 150 German high-tech firms that transitioned to IFRS from US GAAP in 2005, Lin, Riccardi, and Wang (2012) find that accounting quality worsened after the switch, with IFRS accounting numbers exhibiting more earnings management, less timely loss recognition, and…”