In this paper, I investigate whether the mandatory IFRS adoption can reduce the earnings management in UK firms. The results of all three different methods suggest that earnings management has reduced after the mandatory adoption of IFRS in UK firms. The conclusion highlights the importance of a relatively high quality accounting standard to earnings quality. I suggest that the IASB should make their efforts to create higher quality accounting standard and require companies to adopt it
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
MimeoIn this study we re-examine whether the transition to IAS/IFRS deters or facilitates greater ea...
In this paper, I investigate whether the mandatory IFRS adoption can reduce the earnings management ...
International Financial Reporting Standards (IFRS) are considered to be instrumental for meeting req...
This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the...
This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the...
This paper analyzes the effect of a single uniform accounting rule on reporting quality by investiga...
This thesis was submitted for the award of Doctor of Philosophy and was awarded by Brunel University...
This study considers the question whether the changes in Accounting Standards has led to companies m...
textabstractExecutive summary In this study, it was investigated whether the mandatory adoption of I...
ABSTRACT This paper addresses the question whether voluntary adoption of International Financial Rep...
This paper is an empirical analysis of the accounting quality effects of IFRS adoption in China. I e...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
MimeoIn this study we re-examine whether the transition to IAS/IFRS deters or facilitates greater ea...
In this paper, I investigate whether the mandatory IFRS adoption can reduce the earnings management ...
International Financial Reporting Standards (IFRS) are considered to be instrumental for meeting req...
This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the...
This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the...
This paper analyzes the effect of a single uniform accounting rule on reporting quality by investiga...
This thesis was submitted for the award of Doctor of Philosophy and was awarded by Brunel University...
This study considers the question whether the changes in Accounting Standards has led to companies m...
textabstractExecutive summary In this study, it was investigated whether the mandatory adoption of I...
ABSTRACT This paper addresses the question whether voluntary adoption of International Financial Rep...
This paper is an empirical analysis of the accounting quality effects of IFRS adoption in China. I e...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
Abstract this paper addresses the question whether voluntary adoption of international financial rep...
MimeoIn this study we re-examine whether the transition to IAS/IFRS deters or facilitates greater ea...