The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World

International Journal of Accounting

Volumn 47, Issue 3, 2012, Pages 333-355

  Houqe, Muhammad Nurul ^a   van Zijl, Tony ^a   Dunstan, Keitha ^b   Karim, A K M Waresul ^c  

^a VICTORIA UNIVERSITY OF WELLINGTON   (New Zealand)

^b BOND UNIVERSITY   (Australia)

^c SAINT MARY'S COLLEGE OF CALIFORNIA   (United States)

Author keywords

Accruals quality; Discretionary accruals; Earnings persistence; Earnings quality; Macro governance; Micro governance

Indexed keywords

EID: 84865383206     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2012.07.003     Document Type: Article

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