This study examines the impact of the mandatory adoption of the 1997 and 2006 Egyptian
accounting standards on earnings quality and firm valuation. Extant research finds that IAS …

The issue of earnings management has always been a concern for the reliability of
published accounting reports. Previous studies have shown that accounting standards add …

We examine whether application of International Accounting Standards (IAS) is associated
with higher accounting quality. The application of IAS reflects combined effects of features of …

Purpose–This study aims to examine whether the adoption of International Financial
Reporting Standards (IFRS) leads to accounting quality improvements in Egypt as a code …

This paper investigates the effects of adopting International Accounting Standards (IAS) on
financial statements and their value relevance for a sample of Greek firms during 2003 …

Purpose Prior literature investigating the adoption of International Financial Reporting
Standards (IFRS) finds that managerial incentives, capital market institutions and accounting …

Abstract The International Accounting Standards Committee receives widespread support
for its efforts to 'harmonize'international accounting. International Accounting Standards …

We investigate whether firms adopting international financial reporting standards (IFRS,
formerly known as IAS) have higher earnings quality in an emerging market (China). The …

This paper outlines the arguments for a common set of accounting standards and the forces
that have promoted adoption of International Financial Reporting Standards (IFRS) …

Purpose The purpose of this paper is to explore whether principles-based vs rules-based
accounting standards have an effect on measures of financial reporting quality and earnings …