Accounting Standards, Financial Reporting Outcomes, and Enforcement

By Robert W. Holthausen. 2009

285 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8d5cfcffda0554043caff9ae7fbdb23754bca2ef

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Citations in the corpus

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality (2014, unknown): “For example, manipulating earnings to increase 2 Other examples from this literature include, Ball, Kothari, and Robin (2000), Ali and Hwang (2000), Ball, Robin, and Wu (2003), Leuz (2003), Bushman and Piotroski (2006), Bradshaw and Miller (2008), and Holthausen (2009).”
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS (2012, unknown): “These findings are consistent with prior research that strong legal enforcement is a key factor in determining whether changes to accounting standards affect economic and financial reporting outcomes (Daske et al., 2008; Holthausen, 2009; Yu, 2010).”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Attempts to restore the equilibrium can include managers engaging in potentially value-decreasing investment and financing decisions (Holthausen and Leftwich, 1983) as well as costly renegotiation of compensation schemes (in anticipation of and/or subsequent to the change in GAAP). We argue that rep”
Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, background): “, 2003; Leuz and Wysocki, 2008) and restricting our sample to a single jurisdictional setting enhances the power of our tests by controlling for internationally varying and confounding factors (Holthausen, 2009).”
Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “For example, Hope (2003) argues that, without adequate enforcement, even the best accounting standards will be inconsequential (also see Leuz et al. 2003; Burgstahler et al. 2006; Holthausen 2009).”
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, background): “These studies explain the heterogeneous effects of IFRS adoption across countries but fail to examine heterogeneity among firms within similar legal environments, thus leaving several relevant questions unanswered (Holthausen 2009).”
Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2013, unknown): “Taking a different approach, Jackson and Roe (2009) proxy for public enforcement activity using ‘resources’ measures based on the budget and staffing levels of security market regulators.”
Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, methodology): “This proposition is based on economic reasoning (Holthausen 2009), prior theoretical work and the empirical research discussed above (Ball et al. 2000, 2003, Hope 2003b, Leuz et al. 2003, Bushman et al. 2004, Francis et al. 2005, Francis and Wang 2008) which provides evidence that the quality of…”
The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability (2011, result): “This finding is also consistent with the message in Holthausen (2009), which argues that enforcement is likely to play an important role in whether a uniform set of accounting standards, such as IFRS, actually leads to improved comparability.”
Determinants of Disclosure Noncompliance and the Effect of the SEC Review: Evidence from the 2006 Mandated Compensation Disclosure Regulations (2011, background): “Previous studies have examined the effect of legal regimes on accounting and reporting outcomes (Holthausen 2009; Jackson and Roe 2009), but little is known about how the SEC review process impacts financial reporting or compensation practices.”