Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
By Thomas Jeanjean, Hervé Stolowy. 2008
766 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/d7e117519c998d2d09492afceef497761361ade7
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Lee Jian Yao
- Martin Walker
- Nan Hu
- José Ignacio Jarne
- Chunhui Liu
- Byungcherl Charlie Sohn
- Susana Callao
- Lingbing Liu
In Strategy and Management
- Lee Jian Yao
- Martin Walker
- Nan Hu
- José Ignacio Jarne
- Chunhui Liu
- Byungcherl Charlie Sohn
- Susana Callao
- Lingbing Liu
Citations in the corpus
- Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, neutral): “These results resonate in earnings management studies such as Jeanjean and Stolowy (2008) as well as in single-industry studies (Gebhardt and Novotny-Farkas, 2011, for the banking sector).”
- Have IFRS Affected Earnings Management in the European Union? (2010, background): “Furthermore, these and studies such as Jeanjean and Stolowy (2008) highlight the importance of reporting incentives of firms, which are shaped by many factors, including countries’ legal institutions, various market forces and firms’ operating characteristics.”
- How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “Jeanjean and Stolowy (2008) look at the proportion of firms reporting suspiciously small profits (i.e. just above zero) pre- and post-IFRS adoption in Australia, France, and the UK.”
- Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation (2012, neutral): “Research to date on the effect of the convergence to IFRS on those aspects of financial reporting has failed to generate conclusive evidence (e.g., Ahmed et al., 2010; Barth et al., 2008; Beuselinck et al., 2007; Beneish et al., 2009; Jeanjean and Stolowy, 2008; Lang et al., 2010; Yu, 2009).”
- The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, neutral): “models are the Jones (1991) model and the modified Jones model (Dechow et al.”
- The effect of accounting comparability on the accrual-based and real earnings management (2016, result): “Jeanjean and Stolowy (2008) document that earnings management of the firms in three IFRS adopting countries (Australia, France, and the U.K.) does not decline in the post-IFRS compared to the pre-IFRS period, which is contrasted with the findings in Barth et al. (2008).”
- The Impact of IFRS on Accounting Quality in a Regulated Market (2011, background): “However, Jeanjean and Stolowy (2008) find that the pervasiveness of earnings management does not decline, but it increases, after the introduction of IFRS in France.”