The DOI matches its Crossref record; 73 of the 73 references it cites were found in a registry or an index.
IFRS Adoption and Accounting Quality: A Review
Open accessAbstract
In 2002, the European Union (EU) Parliament passed a regulation that requires consolidated and simple accounts for all companies listed in the EU to use International Financial Reporting Standards (IFRS) for fiscal years starting after 1 January 2005. This change in accounting systems will have a large impact on the information environment for EU companies. This paper provides a review of the literature on adoption of different Generally Accepted Accounting Principles (GAAP). We thus provide background and guidance for researchers studying the change in accounting quality following widespread IFRS adoption in the EU. We argue that cross-country differences in accounting quality are likely to remain following IFRS adoption because accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides.
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Cited by
LEUZ, C., & WYSOCKI, P. D. (2016) · Journal of Accounting Research · doi:10.1111/1475-679x.12115 · Cited by 1,760
Mandatory IFRS reporting and changes in enforcement
Christensen, H. B., Hail, L., & Leuz, C. (2013) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2013.10.007 · Cited by 816
The information content of annual earnings announcements and mandatory adoption of IFRS
Landsman, W. R., Maydew, E. L., & Thornock, J. R. (2012) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2011.04.002 · Cited by 681
Metadata
- Authors
- Soderstrom, N. S., & Sun, K. J.
- Venue
- European Accounting Review
- Publisher
- Informa UK Limited
- Published
- 2007-12
- Volume
- 16
- Issue
- 4
- Pages
- 675-702
- ISSN
- 0963-8180 (ISSN-L)
- 1468-4497
- OpenAlex
- W2094524928
- Cited by
- 913
- References
- 73
- FWCI
- 86.83
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
