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The Influence of IFRS Adoption

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  • Xu, Feng C.

Abstract

This paper aims to present a thorough theoretical coverage to the subject studied by focusing on the concepts in companies as general, and accounting disclosure, test the selected hypothesis, obtain satisfying results to the research in an appropriate manner that consists with the problem studied and hypotheses, and find a reasonable answer to main question that is (Does IFRS adoption in the large banks improve financial reporting quality?) based on the main hypotheses which are financial reporting quality has not improved after IFRS adoption in the large banks, and financial reporting quality has improved after IFRS adoption in the large banks.

Suggested Citation

  • Xu, Feng C., 2021. "The Influence of IFRS Adoption," OSF Preprints drxue, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:drxue
    DOI: 10.31219/osf.io/drxue
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    References listed on IDEAS

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    1. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
    2. Trevor Buck & Alistair Bruce & Brian G. M. Main & Henry Udueni, 2003. "Long Term Incentive Plans, Executive Pay and UK Company Performance," Journal of Management Studies, Wiley Blackwell, vol. 40(7), pages 1709-1727, November.
    3. Michelle Clark Neely & David C. Wheelock, 1997. "Why does bank performance vary across states?," Review, Federal Reserve Bank of St. Louis, issue Mar, pages 27-40.
    4. Saleh Salman, Ali & Zeitun, Rami, 2006. "Islamic Banking Performance in the Middle East: A Case Study of Jordan," Economics Working Papers wp06-21, School of Economics, University of Wollongong, NSW, Australia.
    5. Nicolas Véron, 2008. "Fair value accounting is the wrong scapegoat for this crisis," Policy Contributions 19, Bruegel.
    6. Jeanjean, Thomas & Stolowy, Hervé, 2008. "Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption," Journal of Accounting and Public Policy, Elsevier, vol. 27(6), pages 480-494.
    7. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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    Cited by:

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