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Secrecy and Mandatory IFRS Adoption on Earnings Quality

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dc.contributor.author Houqe, Noor
dc.contributor.author Monem, Reza M.
dc.contributor.author Tareq, Mohammad
dc.contributor.author van Zijl, Tony
dc.date.accessioned 2015-03-03T02:33:01Z
dc.date.accessioned 2022-07-07T02:22:27Z
dc.date.available 2015-03-03T02:33:01Z
dc.date.available 2022-07-07T02:22:27Z
dc.date.copyright 2015
dc.date.issued 2015
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/19254
dc.description.abstract This study examines the effect of mandatory IFRS adoption on earnings quality in countries which exhibit high financial secrecy. Earnings quality is proxied by signed abnormal accruals and earnings conservatism. Using 19,324 firm-years from 14 countries over the period 1998-2011, we find that firms in a high-secrecy country tend to report higher abnormal accruals and earnings conservatism, which results in lower earnings quality. On the other hand, we find that mandatory IFRS adoption improves earnings quality by decreasing abnormal accruals and earnings conservatism. Our study provides evidence of the interaction between national culture, as indicated by secrecy, and IFRS adoption and helps to explain differences in earnings quality across different jurisdictions following IFRS adoption. 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. 97 en_NZ
dc.subject Earnings quality en_NZ
dc.subject national culture en_NZ
dc.subject secrecy en_NZ
dc.subject mandatory IFRS adoption en_NZ
dc.subject signed abnormal accruals en_NZ
dc.subject earnings conservatism en_NZ
dc.title Secrecy and Mandatory IFRS Adoption on Earnings Quality 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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