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The effect of Investor Protection and IFRS Adoption on Earnings Quality around the World

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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


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