The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
By Huifa Chen, Qingliang Tang, Yihong Jiang, Zhijun Lin. 2010
525 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/48d38b446e76b28c4ab65ba1d56cea0bcb5e284d
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Anwer S. Ahmed
- Dechun Wang
- Riccardo Cimini
- Michael Neel
- Qiang Cheng
- Jere R. Francis
- A. Parbonetti
- Elisabetta Ipino
In Strategy and Management
- Anwer S. Ahmed
- Dechun Wang
- Riccardo Cimini
- Michael Neel
- A. Parbonetti
- Elisabetta Ipino
- Joachim Gassen
- Stefano Cascino
Citations in the corpus
- Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation (2012, unknown): “, Australia; South Africa) marks major progress toward a single set of high-quality, globally accepted accounting standards (Daske et al., [2008]).”
- Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, unknown): “Chen et al. (2010) indicate that firms in the European Union countries are associated with lower earnings management and higher accruals quality after the 2005 mandatory adoption of IFRS.”
- Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, result): “To our knowledge, the only other study that investigates the effects of mandatory IFRS adoption on accounting quality for a relatively broad sample of firms is Chen et al. 2010.3 Our study differs from Chen et al. 2010 in several important respects.”
- The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “The estimation per industry and year is also followed by Chen et al. (2010), where EU”
- How has the financial crisis affected earnings management? A European study (2015, methodology): “…exists, and multiple measures have been used to estimate the degree of earnings management in previous empirical studies (e.g. Schipper, 1989; Healy and Wahlen, 1999; Beneish, 2001; Leuz et al., 2003; Ewert and Wagenhofer, 2005; Garcia Osma et al., 2005; Callao and Jarne, 2010; Chen et al., 2010).”