The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany

By M. Paananen, Henghsiu Lin. 2009

310 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/dee2a836042d75f8f8f9e18648da228568b01915

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In Accounting

1. Qingliang Tang
2. Huifa Chen
3. Zhijun Lin
4. Yihong Jiang
5. Lee Jian Yao
6. Nan Hu
7. Anwer S. Ahmed
8. Chunhui Liu

In Strategy and Management

1. Lee Jian Yao
2. Qingliang Tang
3. Nan Hu
4. Anwer S. Ahmed
5. Chunhui Liu
6. Huifa Chen
7. Zhijun Lin
8. Lingbing Liu

Citations in the corpus

• The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union (2010, background): “Similarly, Paananen and Lin (2008) examined the development of accounting quality under IAS and IFRS over time among German companies from 2000 to 2006 and found that accounting quality decreased after IFRS adoption in Germany.”
• Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China (2015, unknown): “Paananen and Lin (2009) even document a decrease in accounting quality after IFRS adoption in Germany for the period 2000 through 2006.”
• Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “For example Christensen et al. (2008) and Paananen and Lin (2007) find evidence of an increase in earnings management and a reduction in the timeliness of loss recognition in Germany.”
• The Impact of IFRS on Accounting Quality in a Regulated Market (2011, methodology): “As per prior research (Barth et al., 2006; Lang, Raedy, & Wilson, 2006; Paananen & Lin, 2009), accounting quality is operationalized with earnings management and value relevance.”
• The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations (2013, unknown): “…is conditional on the presumption that the change in accounting quality measures is driven principally by changes in managerial discretion or exercise of judgment rather than by changes in properties of accounting numbers 6 On a sample of German firms, Paananen and Lin (2009) find similar results.”