The development of accounting quality of IAS and IFRS over time: The case of Germany

Journal of International Accounting Research

Volumn 8, Issue 1, 2009, Pages 31-55

  Paananen, Mari ^a   Lin, Henghsiu ^b  

^a UNIVERSITY OF HERTFORDSHIRE   (United Kingdom)

^b UNIVERSITY OF PORTLAND   (United States)

Author keywords

Accounting quality; Germany; IAS; IFRS

Indexed keywords

EID: 78649791053     PISSN: 15426297     EISSN: 15588025     Source Type: Journal    
DOI: 10.2308/jiar.2009.8.1.31     Document Type: Article

References (23)

1. Alexander, D., and E. K. Jermakowicz. 2006. A true and fair view of the principles /rules debate. Abacus 42: 132-164.
2. Ashbaugh, H. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research 39: 417-434.
3. Ball, R., S. P. Kothari, and A. Robin. 2000. The effect of international institutional factors on properties of accounting earnings. Journal of Accounting and Economics 29: 1-51.
4. Barth, M. E., W. R. Landsman, M. Lang, and C. Williams. 2006. Accounting quality: International accounting standards and U.S. GAAP. Working paper, The University of North Carolina at Chapel Hill.
5. Barth, M. E., W. R. Landsman, M. Lang, and C. Williams. 2008. International accounting standards and accounting quality. Journal of Accounting Research 46: 467-498.
6. Bartov, E., and M. Kim. 2005. Comparative value relevance among German, U.S. and international accounting standards: A German stock market perspective. Journal of Accounting, Auditing and Finance 20: 95-119.
7. Basu, S. 1997. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics (24): 3-37.
8. Christensen, H. B., E. Lee, and M. Walker. 2007. Incentives or standards: What determines accounting quality changes around IFRS adoption? Working paper, Manchester Business School.
9. 2 in small and moderate samples. Journal of Econometrics 35: 253-266.
10. Daske, H. 2006. Economic benefits of adopting IFRS or U.S. GAAP-Have the expected costs of equity capital really decreased? Journal of Business Finance & Accounting 33: 329-373.
11. Hung, M., and K. R. Subramanyam. 2007. Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12: 623-657.
12. Jermakowicz, E. K., J. Prather-Kinsey, and I. Wulf. 2007. The value relevance of accounting income reported by DAX-30 German companies. Journal of International Financial Management and Accounting 18: 151-191.
13. Lang, M., J. Raedy, and M. Yetman. 2003. How representative are firms that are cross listed in the United States? An analysis of accounting quality. Journal of Accounting Research 41: 363-386.
14. Lang, M., J. Raedy, and W. Wilson. 2006. Earnings management and cross-listing: Are reconciled earnings comparable to U.S. earnings? Journal of Accounting and Economics 42: 255-283.
15. Leuz, C., and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research 38 (Supplement): 91-124.
16. Leuz, C., D. Nanda, and P. Wysocki. 2003. Earnings management and investor protection: An international comparison. Journal of Financial Economics 69: 505-527.
17. Ohlson, J. A. 1995. Earnings, book values, and dividends in security valuation. Contemporary Accounting Research 11: 661-687.
18. Pagano, M., A. Roell, and J. Zehner. 2002. The geography of equity listings: Why do companies list abroad? Journal of Finance 57: 2651-2694.
19. Platikanova, P., and C. Nobes. 2006. Was the introduction of IFRS in Europe value-relevant? Working paper, University Pompeu Fabra and University of Reading.
20. Schipper, K. 2005. The introduction of international accounting standards in Europe: Implications for international convergence. European Accounting Review 14: 101-126.
21. Soderstrom, N. S., and K. J. Sun. 2007. IFRS adoption and accounting quality: A review. European Accounting Review 16: 675-702.
22. Tarca, A. 2004. International convergence of accounting practices: Choosing between IAS and U.S. GAAP. Journal of International Financial Management and Accounting 15: 60-91.
23. Whittington, G. 2005. The adoption of international accounting standards in the European Union. European Accounting Review 14: 127-153.