عنوان انگلیسی مقاله:

Improving earnings quality: The effect of reporting incentives and accounting standards

ترجمه عنوان مقاله: تأثیر مشوق های گزارش دهی و استانداردهای حسابداری بر افزایش کیفیت سود

رشته: مالی و حسابداری

سال انتشار: 2012

تعداد صفحات مقاله انگلیسی: 10 صفحه

منبع: ISI

نوع فایل: pdf

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Abstract

We investigate the different effects on earnings quality of accounting standards and reporting incentives for Germany over the period 1994 to 2005. To this end, we control for reporting incentives at the firm level, instead of the country level, by using the timing of voluntary IFRS adoption as a proxy for reporting incentives. We then include reporting incentives in an analysis of earnings management and information asymmetry. Contrary to common expectation, we find that IFRS reporting potentially decreases earnings quality on average; but also that reporting incentives appear to have lower effects on earnings quality in IFRS statements than in GGAAP statements. Thus, IFRS may lead to more homogenous earnings quality across firms.

Keywords: Accounting standards, Reporting incentives, Earnings quality, Voluntary IFRS adoption, Mandatory IFRS adoption, Earnings management, Information asymmetry

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