dc.contributor.author |
Houqe, Muhammad Nurul |
|
dc.contributor.author |
Dunstan, Keitha |
|
dc.contributor.author |
Karim, AKM Waresul |
|
dc.contributor.author |
van Zijl, Tony |
|
dc.date.accessioned |
2012-05-08T21:27:24Z |
|
dc.date.accessioned |
2022-07-05T02:34:59Z |
|
dc.date.available |
2012-05-08T21:27:24Z |
|
dc.date.available |
2022-07-05T02:34:59Z |
|
dc.date.copyright |
2010 |
|
dc.date.issued |
2010 |
|
dc.identifier.uri |
https://ir.wgtn.ac.nz/handle/123456789/18671 |
|
dc.description.abstract |
This study examines the effect of investor protection and IFRS on the quality of accounting earnings for forty-six countries around the globe. Two attributes of accounting earnings are studied: the magnitude of discretionary accruals, and the avoidance of loss reporting. The results suggest that IFRS adoption per se doest not lead to increased earnings quality, at least based on the earnings attributes studied in our study. Specifically, accounting earnings quality improves as investor protection regimes become stronger, but only for IFRS adopting countries, that is, the effect of investor protection is mediated through the adoption of IFRS. The results highlight the importance of accounting enforcement to financial reporting quality and the need for standard setters and policy makers to design mechanisms that will limit managers’ earnings management practices. |
en_NZ |
dc.format |
pdf |
en_NZ |
dc.language.iso |
en_NZ |
|
dc.publisher |
Te Herenga Waka—Victoria University of Wellington |
en_NZ |
dc.relation.ispartofseries |
Working Paper |
en_NZ |
dc.relation.ispartofseries |
No. 70 |
en_NZ |
dc.relation.uri |
http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP70.pdf |
|
dc.subject |
Earnings quality |
en_NZ |
dc.subject |
Discretionary accruals |
en_NZ |
dc.subject |
micro governance |
en_NZ |
dc.subject |
macro governance |
en_NZ |
dc.title |
The effect of Investor Protection and IFRS Adoption on Earnings Quality around the World |
en_NZ |
dc.type |
Text |
en_NZ |
vuwschema.contributor.unit |
Centre for Accounting, Governance and Taxation Research |
en_NZ |
vuwschema.contributor.unit |
School of Accounting and Commercial Law |
en_NZ |
vuwschema.subject.anzsrcfor |
150199 Accounting, Auditing and Accountability not elsewhere classified |
en_NZ |
vuwschema.type.vuw |
Working or Occasional Paper |
en_NZ |
vuwschema.subject.anzsrcforV2 |
350199 Accounting, auditing and accountability not elsewhere classified |
en_NZ |