Mandatory IFRS Adoption and Accounting Quality of European Banks

By Gunther Gebhardt, Zoltán Novotny-Farkas. 2011

309 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/e67f59ff56b7005a8a33949f3dac164e5f7cbd57

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Finance

Citations in the corpus

Bank Loan Loss Provisions Research: A Review (2017, background): “Kanagaretnam et al. (2015) investigate the impact of religiosity on bank earning quality and find that religiosity is negatively related to earnings smoothing. Taktak et al. (2010) did not find evidence for bank income smoothing via LLPs for Islamic banks.”
The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability (2016, unknown): “In contrast, local GAAP rules allowed or even required to consider future losses and the prevailing practice was to use the sum of undiscounted future cash flows to measure the amount of impairment loss (Gebhardt and Novotny-Farkas, 2011).”
Mandatory IFRS Reporting and Changes in Enforcement (2013, result): “…outcomes) around mandatory IFRS adoption is more mixed with several studies finding improvements in ‘accounting quality’ (e.g., Gordon et al., 2009; Gebhardt and Novotny-Farkas, 2011; Barth et al., 2012), while others find no or the opposite effects (e.g., Christensen et al., 2008; Atwood et…”
The implications of research on accounting conservatism for accounting standard setting (2015, unknown): “Focusing on banks, Gebhardt and Novotny-Farkas (2011), for a large sample of European banks, analyse the impact of introduction of the incurred loss model in IAS 39 on conditional conservatism.”
Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, result): “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).”
Bank Income Smoothing, Ownership Concentration and the Regulatory Environment (2014, unknown): “In order to examine how a bank’s ownership structure and the regulatory environment might affect the way it can use discretionary LLP to smooth its income, we build on an empirical baseline panel specification that is close to those in Greenawalt and Sinkey (1988), Cavallo and Majnoni (2001), Bikker”
The European IFRS experiment: objectives, research challenges and some early evidence (2011, background): “Gebhardt and Novotny-Farkas (2011) also investigate aspects of income smoothing and earnings timeliness, but in the specific context of loan-loss provisions recognised by EU banks.”