International Accounting Standards and Accounting Quality

By Mary E. Barth, Wayne R. Landsman, Mark H. Lang. 2008

2,989 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5b5c45a017d2ad0fed407be10c041bf4712e5064

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Citations in the corpus

Financial Crisis And Earnings Management: The European Evidence (2014, methodology): “As in prior research (Barth et al., 2008; Lang et al., 2006; Ball and Shivakumar, 2005), we interpret a high negative”
The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World (2012, positive): “Barth et al. (2006) suggested that firms that adopted IFRS were less prone to engage in earnings smoothing and”
Corporate Social Responsibility and Earnings Quality: International Evidence (2015, background): “A manager of a highgrowth firm has at the same time greater incentives to beat earnings targets because the asymmetry in the price reaction to positive versus negative earnings news is higher for lowgrowth firms (Skinner & Sloan, 2002) and also because it is more difficult to detect earnings managem”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, neutral): “For example, while Barth et al. (2008) provide evidence of improving accounting properties following voluntary IFRS adoption, van Tendeloo and Vanstraelen (2005) find opposite results.”
The value relevance of IFRS in the European banking industry (2011, methodology): “Barth et al. (2008) consider three indicators of accounting quality: earnings management, prompt loss recognition and value relevance; they posit that accounting quality is higher when earnings management is less, loss recognition prompter and the value relevance of the amounts entered greater.”
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, positive): “IFRS offer less scope and fewer explicit choices with regard to recognition and valuation than German GAAP; thus they limit management’s scope for earnings management and, in this sense, may increase the quality of earnings (Barth et al., 2008).”
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS (2012, positive): “Removing voluntary IFRS adopters allows us to avoid potential confounding effects of incentives for firms to adopt IFRS voluntarily (Barth et al., 2008).”
A theory of voluntary disclosure and cost of capital (2013, background): “Barth, Landsman, and Lang (2007) find evidence that firms applying IAS generally have higher valuerelevant information than domestic standards.”
The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability (2011, neutral): “Exceptions are concurrent papers by Barth et al. (2009), Bradshaw et al. (2009), and De Franco et al. (2009). Our study differs from these papers on several dimensions. For example, we focus on a different implication of comparability, examine comparability in a different setting, and use different ”