The DOI matches its Crossref record; 41 of the 41 references it cites were found in a registry or an index.
Mandatory IFRS Adoption and Accounting Quality of European Banks
Abstract
Abstract: This paper examines the implications of mandatory IFRS adoption on the accounting quality of banks in twelve EU countries. Specifically, we analyse how the change in the recognition and measurement of banks’ main operating accrual item, the loan loss provision, affects income smoothing behaviour and timely loss recognition. We find that the restriction to recognise only incurred losses under IAS 39 significantly reduces income smoothing. This effect is less pronounced in countries with stricter bank supervision, widely dispersed bank ownership and for EU banks cross‐listed in the US. This provides additional evidence that institutions matter in shaping financial reporting outcomes. Further, the application of the incurred loss approach results in less timely loan loss recognition implying delayed recognition of future expected losses. In the light of the ongoing financial crisis it is questionable whether this is a desirable financial reporting outcome of mandatory IFRS adoption.
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Citations
Cites
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
The effect of international institutional factors on properties of accounting earnings
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International Accounting Standards and Accounting Quality
BARTH, M. E., LANDSMAN, W. R., & LANG, M. H. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00287.x · Cited by 3,035
Earnings quality in UK private firms: comparative loss recognition timeliness
Ball, R., & Shivakumar, L. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.04.001 · Cited by 2,372
Bank regulation and supervision: what works best?
Barth, J. R., Caprio, G., & Levine, R. (2004) · Journal of Financial Intermediation · doi:10.1016/j.jfi.2003.06.002 · Cited by 2,296
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
DASKE, H., HAIL, L., LEUZ, C., & VERDI, R. (2008) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2008.00306.x · Cited by 2,165
The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms
Burgstahler, D. C., Hail, L., & Leuz, C. (2006) · The Accounting Review · doi:10.2308/accr.2006.81.5.983 · Cited by 1,685
Rethinking Bank Regulation: Till Angels Govern
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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
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
Bushman, R. M., & Williams, C. D. (2012) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2012.04.002 · Cited by 784
Novotny-Farkas, Z. (2016) · Accounting in Europe · doi:10.1080/17449480.2016.1210180 · Cited by 229
Self-citationDong, M., & Oberson, R. (2022) · Accounting and Business Research · doi:10.1080/00014788.2021.1952060 · Cited by 54
Metadata
- Authors
- Gebhardt, G., & Novotny‐Farkas, Z.
- Venue
- Journal of Business Finance & Accounting
- Publisher
- Wiley
- Published
- 2011-04
- Volume
- 38
- Issue
- 3-4
- Pages
- 289-333
- ISSN
- 0306-686X
- 1468-5957
- OpenAlex
- W3122004590
- Cited by
- 266
- References
- 41
- FWCI
- 57.20
- Type
- journal article
- Language
- en
- Open access
- closed
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- Gebhardt, G., & Novotny‐Farkas, Z. (2011). Mandatory IFRS Adoption and Accounting Quality of European Banks. Journal of Business Finance & Accounting. https://doi.org/10.1111/j.1468-5957.2011.02242.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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