IFRS Adoption and Accounting Quality: A Review

By Naomi S. Soderstrom, K. Sun. 2007

488 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a7ca6414b145a5b1b9fb4ae86ef64c468b80a6ab

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Citations in the corpus

The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market (2012, background): “Moreover, Barth et al. (2008), Daske, Hail, Leuz, and Verdi (2008), Soderstrom and Sun (2007), and Ali and Hwang (2000) report interdependence between accounting standards and the country specific factors and individual firm's incentives that possibly result in different economic consequences of…”
The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “10 Soderstrom and Sun (2007) suggest that widespread adoption of IFRS will result in a fundamental change in the business environment.”
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research (2008, unknown): “LaFond, Olsson and Schipper (2004) and Verdi (2006) show that smoother earnings are associated with a lower implied cost of capital.”
Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation (2012, unknown): “Second, some researchers argue (e.g., Ball, 2003; Ball et al., 2006; Soderstrom and Sun, 2007) that comparability of accounting information is not only determined by the accounting standards used, but is also affected by the interpretation of the”
Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “1 See, also, the surveys by Leuz and Wysocki 2008 and Soderstrom and Sun 2007 . ccounting Horizons September 2010 American Accounting Association I w a v t e f v C a f h b t w t l r p E a a t fi S r m m f e h A w i i fi m c c 1 A A AS between 1998 and 2002.”
The Information Content of Annual Earnings Announcements and Mandatory Adoption of IFRS (2012, unknown): “5 Wysocki (2008), and Soderstrom and Sun (2007) for discussion of these issues.”
Determinants of compliance with AAOIFI standards by Islamic banks (2016, background): “The extent of foreign investor ownership is an important determinant of the demand for financial information (Soderstrom and Sun, 2007).”
A review of the IFRS adoption literature (2016, background): “For instance, Bartov et al. (2005) omit book value of equity from their value relevance regressions, which may bias their coefficient on earnings (Soderstrom and Sun, 2007).”
Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes (2006, background): “Accounting academics and policy-makers have exhibited considerable interest in accounting quality (Soderstrom and Sun, 2007), and their attention has resulted in a stream of research devoted to examining the underpinnings and consequences of earnings and capital management practices (Beaver and…”