IFRS Adoption and Accounting Quality: A Review

By A. Duarte, Irina Saur Amaral, Graça Azevedo. 2015

382 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/d47e04a802344fbc92774d9c67b80db1152e2135

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Citations in the corpus

The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2015, methodology): “This discussion complements the literature reviews on IFRS adoption by Soderstrom and Sun (2007), Brüggemann et al. (2013), and the Institute of Chartered Accountants of England and Wales (ICAEW, 2014).”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, unknown): “Soderstrom and Sun (2007) point out that research design issues such as self-selection, omitted variables problems and mis-specified regression models are likely to contribute to these mixed findings.”
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015, background): “Consistent with this evidence, the reviews by Soderstrom and Sun (2007) and Brüggemann et al. (2013) conclude that the evidence is mixed.”
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “Our research contributes to the emerging literature on the consequences of the introduction of international accounting standards in Europe and in other parts of the world (Soderstrom and Sun, 2007 ).”
Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, unknown): “For example, Wang et al. (2008) find that in regions where institutions are less developed, SOEs (for both central and local SOEs) have a stronger tendency than non-SOEs to hire small local auditors, but this tendency is significantly reduced in regions with more developed institutions.”
Mandatory IFRS Reporting and Changes in Enforcement (2013, background): “This switch is arguably the largest reporting standards change in accounting history and, not surprisingly, has been examined extensively (see, e.g., Barth, 2006; Hail et al., 2010; Soderstrom and Sun, 2007, for overviews).”