International Financial Reporting Standards and Experts' Perceptions of Disclosure Quality

By Holger Daske, Gunther Gebhardt. 2006

433 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ff7952654971edfb900ffc9ebba325fc292cd35e

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In Accounting

1. Christian Leuz
2. Peter D. Wysocki
3. Luzi Hail
4. Martin Glaum
5. Rodrigo S. Verdi
6. Philip Brown
7. Holger Daske
8. Donna L. Street

In Strategy and Management

1. Christian Leuz
2. Peter D. Wysocki
3. Luzi Hail
4. Martin Glaum
5. Philip Brown
6. Holger Daske
7. Rodrigo S. Verdi
8. G. Iatridis

Citations in the corpus

• Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia (2011, background): “…adoption affects the properties of reported accounting numbers (Barth et al., 2008); firms’ cost of capital (Daske et al., 2008); disclosure quality (Daske and Gebhardt, 2006); and the value relevance of accounting numbers in either a single jurisdictional setting (Chalmers et al., 2008; Gjerde et…”
• Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “Daske and Gebhardt (2006) use annual report quality scores assigned by 9 In addition, there are studies providing evidence on the determinants of voluntary IFRS adoptions (e.g., Leuz and Verrecchia, 2000; Ashbaugh, 2001; Tarca, 2004; Cuijpers and Buijink, 2005; Renders and Gaeremynck, 2005) as well…”
• Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, methodology): “Daske and Gebhardt (2006) investigate how the quality of disclosure has changed for German, Austrian and Swiss companies as a result of the adoption of international GAAP.”
• Quality of financial reporting: measuring qualitative characteristics (2009, background): “Because of its context-specificity, an empirical assessment of financial reporting quality inevitably includes preferences among a myriad of constituents (Dechow and Dichev, 2002; Schipper and Vincent, 2003; Botosan, 2004; Daske and Gebhardt, 2006).”
• Have IFRS Affected Earnings Management in the European Union? (2010, background): “Daske and Gebhardt (2006) focus on firms in three European countries (Austria, Germany and Switzerland) which had voluntarily adopted IFRS or US GAAP and firms which mandatorily adopted such standards.”
• Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part I): Conceptual Underpinnings and Economic Analysis (2010, background): “See, e.g., Daske and Gebhardt 2006 for evidence on the perception of disclosure quality.”
• International Financial Reporting Standards: what are the benefits? (2011, background): “One study (Daske and Gebhardt 2006 ) concluded it had improved under IFRS in these three countries, which in 2004 accounted for more than half the companies known to have adopted IFRS at the time.”
• Convergence of Accounting Standards and Foreign Direct Investment (2014, positive): “Daske and Gebhardt (2006) document that the quality of financial statement disclosures was materially improved by the application of IFRS.”
• The Impact of Mandatory IFRS Adoption on Equity Valuation of Accounting Numbers for Security Investors in the EU (2010, background): “Daske and Gebhardt (2006) provide evidence that the perception of disclosure quality increases around voluntary IAS adoptions, and Barth et al. (2008) report an increase in earnings quality for a sample of firms that adopted IFRS voluntarily.”
• International Financial Reporting Standards and the quality of financial statement information (2010, background): “In a similar vein, Daske and Gebhardt (2006) report that firms that voluntarily or mandatorily implement IFRSs tend to display higher disclosure quality than firms that use their national GAAP.”
• Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants (2013, background): “As far as the introduction of IFRS is concerned, Daske and Gebhardt (2006) document that the quality of disclosure has increased substantially for German, Austrian and Swiss companies as a result of the adoption of IFRS.”