The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

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Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “Our fourth partition is built on the idea that firms’ reporting incentives largely determine the quality of reported numbers, rather than the standards themselves (e.g., Ball et al., 2003; Leuz, 2003; Ball and Shivakumar, 2005; Burgstahler et al., 2006).”
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research** (2018, positive): “This insight is of fundamental importance in standard setting and there is a good amount of evidence supporting it (e.g. Watts and Zimmerman 1986, Ball et al. 2003, Leuz et al. 2003, Burgstahler et al. 2006, Cascino and Gassen 2015).”
Mandatory IFRS Adoption and Institutional Investment Decisions (2012, neutral): “Third, and perhaps most importantly, an increasing number of scholars emphasize that dysfunctional reporting incentives combined with weak enforcement mechanisms can reduce financial reporting quality, even when high-quality accounting standards are implemented (Ball et al. 2003; Burgstahler et al. ”