메뉴 건너뛰기




Volumn 48, Issue 2, 2013, Pages 173-217

A Meta-analysis of IFRS adoption effects

Author keywords

Analysts' forecasts; Discretionary accruals; Economic consequences; IFRS; M41; Meta analysis and value relevance

Indexed keywords


EID: 84878186087     PISSN: 00207063     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.intacc.2013.04.002     Document Type: Article
Times cited : (127)

References (121)
  • 2
    • 0033095793 scopus 로고    scopus 로고
    • Associations between corporate characteristics and disclosure levels in annual reports: A meta-analysis
    • Ahmed K., Courtis J.K. Associations between corporate characteristics and disclosure levels in annual reports: A meta-analysis. The British Accounting Review 1999, 31(1):35-61.
    • (1999) The British Accounting Review , vol.31 , Issue.1 , pp. 35-61
    • Ahmed, K.1    Courtis, J.K.2
  • 3
    • 77956553288 scopus 로고    scopus 로고
    • The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU
    • Aharony J., Barniv R., Falk H. The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU. European Accounting Review 2010, 19(3):535-578.
    • (2010) European Accounting Review , vol.19 , Issue.3 , pp. 535-578
    • Aharony, J.1    Barniv, R.2    Falk, H.3
  • 4
    • 0035730596 scopus 로고    scopus 로고
    • Domestic accounting standards, international accounting standards, and the predictability of earnings
    • Ashbaugh H., Pincus M. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journal of Accounting Research 2001, 39(3):417-434.
    • (2001) Journal of Accounting Research , vol.39 , Issue.3 , pp. 417-434
    • Ashbaugh, H.1    Pincus, M.2
  • 5
    • 33846654076 scopus 로고    scopus 로고
    • Financial statement effects of adopting International Accounting Standards: The case of Greece
    • University of Macedonia
    • Athianos S., Vazakidis A., Dritsakis N. Financial statement effects of adopting International Accounting Standards: The case of Greece. Working paper 2005, University of Macedonia, (Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1829348).
    • (2005) Working paper
    • Athianos, S.1    Vazakidis, A.2    Dritsakis, N.3
  • 6
    • 0010203649 scopus 로고
    • The theory of stock market efficiency: Accomplishments and efficiency
    • Ball R. The theory of stock market efficiency: Accomplishments and efficiency. Journal of Applied Corporate Finance 1995, 8(1):4-18.
    • (1995) Journal of Applied Corporate Finance , vol.8 , Issue.1 , pp. 4-18
    • Ball, R.1
  • 7
    • 34250015578 scopus 로고    scopus 로고
    • International Financial Reporting Standards (IFRS): Pros and cons for investors
    • Ball R. International Financial Reporting Standards (IFRS): Pros and cons for investors. Accounting and Business Research 2006, 36(Suppl. 1):5-27.
    • (2006) Accounting and Business Research , vol.36 , Issue.SUPPL. 1 , pp. 5-27
    • Ball, R.1
  • 8
    • 13844254179 scopus 로고    scopus 로고
    • Earnings quality in UK private firms: Comparative loss recognition timeliness
    • Ball R., Shivakumar L. Earnings quality in UK private firms: Comparative loss recognition timeliness. Journal of Accounting and Economics 2005, 39(1):83-128.
    • (2005) Journal of Accounting and Economics , vol.39 , Issue.1 , pp. 83-128
    • Ball, R.1    Shivakumar, L.2
  • 9
    • 27744481116 scopus 로고    scopus 로고
    • Comparative value relevance among German, U.S., and international accounting standards: A German stock market perspective
    • Bartov E., Goldberg S., Kim M. Comparative value relevance among German, U.S., and international accounting standards: A German stock market perspective. Journal of Accounting, Auditing & Finance 2005, 20(2):95-119.
    • (2005) Journal of Accounting, Auditing & Finance , vol.20 , Issue.2 , pp. 95-119
    • Bartov, E.1    Goldberg, S.2    Kim, M.3
  • 10
    • 0002604906 scopus 로고    scopus 로고
    • The relevance of the value relevance literature for financial accounting standard setting: Another view
    • Barth M.E., Beaver W.H., Landsman W.R. The relevance of the value relevance literature for financial accounting standard setting: Another view. Journal of Accounting and Economics 2001, 31(1-3).
    • (2001) Journal of Accounting and Economics , vol.31 , Issue.1-3
    • Barth, M.E.1    Beaver, W.H.2    Landsman, W.R.3
  • 11
    • 0035217309 scopus 로고    scopus 로고
    • Accruals and the prediction of future cash flows
    • Barth M.E., Cram D.P., Nelson K.K. Accruals and the prediction of future cash flows. The Accounting Review 2001, 76(1):27-58.
    • (2001) The Accounting Review , vol.76 , Issue.1 , pp. 27-58
    • Barth, M.E.1    Cram, D.P.2    Nelson, K.K.3
  • 12
  • 14
    • 80054813266 scopus 로고    scopus 로고
    • International financial reporting standards: What are the benefits?
    • Brown P. International financial reporting standards: What are the benefits?. Accounting and Business Research 2011, 41(3):269-285.
    • (2011) Accounting and Business Research , vol.41 , Issue.3 , pp. 269-285
    • Brown, P.1
  • 16
    • 78751476634 scopus 로고    scopus 로고
    • The effect of mandatory IFRS adoption on financial analysts' information environment
    • Byard D., Li Y., Yu Y. The effect of mandatory IFRS adoption on financial analysts' information environment. Journal of Accounting Research 2011, 49(1):69-96.
    • (2011) Journal of Accounting Research , vol.49 , Issue.1 , pp. 69-96
    • Byard, D.1    Li, Y.2    Yu, Y.3
  • 17
    • 79960639061 scopus 로고    scopus 로고
    • Have IFRS affected earnings management in the European Union?
    • Callao S., Jarne J.I. Have IFRS affected earnings management in the European Union?. Accounting in Europe 2010, 7(2):159-189.
    • (2010) Accounting in Europe , vol.7 , Issue.2 , pp. 159-189
    • Callao, S.1    Jarne, J.I.2
  • 18
    • 84964909100 scopus 로고    scopus 로고
    • Earnings management and value relevance during the mandatory transition from local GAAPs to IFRS in Europe
    • Capkun V., Cazavan-Jeny A., Jeanjean T., Weiss L.A. Earnings management and value relevance during the mandatory transition from local GAAPs to IFRS in Europe. Working paper, HEC Paris 2008, (Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1125716).
    • (2008) Working paper, HEC Paris
    • Capkun, V.1    Cazavan-Jeny, A.2    Jeanjean, T.3    Weiss, L.A.4
  • 19
    • 84878172492 scopus 로고    scopus 로고
    • Does adoption of IAS/IFRS deter earnings management?
    • Department of Accounting and Management Control
    • Capkun V., Collins D.W., Jeanjean T. Does adoption of IAS/IFRS deter earnings management?. Working paper HEC Paris 2012, Department of Accounting and Management Control, (Available at http://ssrn.com/abstract=1850228).
    • (2012) Working paper HEC Paris
    • Capkun, V.1    Collins, D.W.2    Jeanjean, T.3
  • 20
    • 69049116210 scopus 로고    scopus 로고
    • Adoption of International Financial Reporting Standards: Impact on the value relevance of intangible assets
    • Chalmers K., Clinch G., Godfrey J.M. Adoption of International Financial Reporting Standards: Impact on the value relevance of intangible assets. Australian Accounting Review 2008, 18(3):237-247.
    • (2008) Australian Accounting Review , vol.18 , Issue.3 , pp. 237-247
    • Chalmers, K.1    Clinch, G.2    Godfrey, J.M.3
  • 21
    • 80051984137 scopus 로고    scopus 로고
    • Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia
    • Chalmers K., Clinch G., Godfrey J.M. Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia. Australian Journal of Management 2011, 36(2):151-173.
    • (2011) Australian Journal of Management , vol.36 , Issue.2 , pp. 151-173
    • Chalmers, K.1    Clinch, G.2    Godfrey, J.M.3
  • 22
    • 84866040754 scopus 로고    scopus 로고
    • Intangible assets, IFRS and analysts' earnings forecasts
    • Chalmers K., Clinch G., Godfrey J.M., Wei Z. Intangible assets, IFRS and analysts' earnings forecasts. Accounting & Finance 2012, 52(3):691-721.
    • (2012) Accounting & Finance , vol.52 , Issue.3 , pp. 691-721
    • Chalmers, K.1    Clinch, G.2    Godfrey, J.M.3    Wei, Z.4
  • 23
    • 77955387234 scopus 로고    scopus 로고
    • The role of International Financial Reporting Standards in accounting quality: Evidence from the European Union
    • Chen H., Tang Q., Jiang Y., Lin Z. The role of International Financial Reporting Standards in accounting quality: Evidence from the European Union. Journal of International Financial Management and Accounting 2010, 21(3):220-278.
    • (2010) Journal of International Financial Management and Accounting , vol.21 , Issue.3 , pp. 220-278
    • Chen, H.1    Tang, Q.2    Jiang, Y.3    Lin, Z.4
  • 24
    • 7444222992 scopus 로고    scopus 로고
    • Dependent effect sizes in meta-analysis: Incorporating the degree of interdependence
    • Cheung S.F., Chan D.K.S. Dependent effect sizes in meta-analysis: Incorporating the degree of interdependence. Journal of Applied Psychology 2004, 89:780-791.
    • (2004) Journal of Applied Psychology , vol.89 , pp. 780-791
    • Cheung, S.F.1    Chan, D.K.S.2
  • 25
    • 84878191991 scopus 로고    scopus 로고
    • Financial analysts' forecast accuracy: Before and after the introduction of AIFRS
    • Cheong C.S., Al Masum M. Financial analysts' forecast accuracy: Before and after the introduction of AIFRS. Australasian Accounting Business & Finance Journal 2010, 4(3):65-81.
    • (2010) Australasian Accounting Business & Finance Journal , vol.4 , Issue.3 , pp. 65-81
    • Cheong, C.S.1    Al Masum, M.2
  • 26
    • 84857960058 scopus 로고    scopus 로고
    • The impact of IFRS on financial analysts' forecast accuracy in the Asia-Pacific region: The case of Australia, Hong Kong and New Zealand
    • Cheong C.S., Kim S., Zurbruegg R. The impact of IFRS on financial analysts' forecast accuracy in the Asia-Pacific region: The case of Australia, Hong Kong and New Zealand. Pacific Accounting Review 2010, 22(2):124-146.
    • (2010) Pacific Accounting Review , vol.22 , Issue.2 , pp. 124-146
    • Cheong, C.S.1    Kim, S.2    Zurbruegg, R.3
  • 27
    • 33751066905 scopus 로고
    • Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses
    • Christie A.A. Aggregation of test statistics: An evaluation of the evidence on contracting and size hypotheses. Journal of Accounting and Economics 1990, 12(1-3):15-36.
    • (1990) Journal of Accounting and Economics , vol.12 , Issue.1-3 , pp. 15-36
    • Christie, A.A.1
  • 28
    • 84859127604 scopus 로고    scopus 로고
    • The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia
    • Chua Y.L., Cheong C.S., Gould C.S. The impact of mandatory IFRS adoption on accounting quality: Evidence from Australia. Journal of International Accounting Research 2012, 11(1):119-146.
    • (2012) Journal of International Accounting Research , vol.11 , Issue.1 , pp. 119-146
    • Chua, Y.L.1    Cheong, C.S.2    Gould, C.S.3
  • 30
    • 84859939138 scopus 로고    scopus 로고
    • IFRS adoption and analysts' earnings forecasts: Australian evidence
    • Cotter J., Tarca A., Wee M. IFRS adoption and analysts' earnings forecasts: Australian evidence. Accounting & Finance 2012, 52(2):395-419.
    • (2012) Accounting & Finance , vol.52 , Issue.2 , pp. 395-419
    • Cotter, J.1    Tarca, A.2    Wee, M.3
  • 31
    • 33646878379 scopus 로고    scopus 로고
    • Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences
    • Cuijpers R., Buijink W. Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences. European Accounting Review 2005, 14(3):487-524.
    • (2005) European Accounting Review , vol.14 , Issue.3 , pp. 487-524
    • Cuijpers, R.1    Buijink, W.2
  • 33
    • 33646886798 scopus 로고    scopus 로고
    • Economic benefits of adopting IFRS or US-GAAP: Have the expected cost of equity capital really decreased?
    • Daske H. Economic benefits of adopting IFRS or US-GAAP: Have the expected cost of equity capital really decreased?. Journal of Business Finance & Accounting 2006, 33(3&4):329-373.
    • (2006) Journal of Business Finance & Accounting , vol.33 , Issue.3-4 , pp. 329-373
    • Daske, H.1
  • 34
    • 33749997823 scopus 로고    scopus 로고
    • International financial reporting standards and experts' perceptions of disclosure quality
    • Daske H., Gebhardt G. International financial reporting standards and experts' perceptions of disclosure quality. Abacus 2006, 42(3 & 4):461-498.
    • (2006) Abacus , vol.42 , Issue.3-4 , pp. 461-498
    • Daske, H.1    Gebhardt, G.2
  • 35
    • 54249153844 scopus 로고    scopus 로고
    • Mandatory IFRS reporting around the world: Early evidence on the economic consequences
    • Daske H., Hail L., Leuz C., Verdi R. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research 2008, 46(5):1085-1142.
    • (2008) Journal of Accounting Research , vol.46 , Issue.5 , pp. 1085-1142
    • Daske, H.1    Hail, L.2    Leuz, C.3    Verdi, R.4
  • 37
    • 33846326558 scopus 로고    scopus 로고
    • Differences between domestic accounting standards and IAS: Measurement, determinants and implications
    • Ding Y., Hope O., Jeanjean T., Stolowy H. Differences between domestic accounting standards and IAS: Measurement, determinants and implications. Journal of Accounting and Public Policy 2007, 26:1-38.
    • (2007) Journal of Accounting and Public Policy , vol.26 , pp. 1-38
    • Ding, Y.1    Hope, O.2    Jeanjean, T.3    Stolowy, H.4
  • 38
    • 71549147254 scopus 로고    scopus 로고
    • Analysts' forecast accuracy in Germany: The effect of different accounting principles and changes of accounting principles
    • Ernstberger J., Krotter S., Stadler C. Analysts' forecast accuracy in Germany: The effect of different accounting principles and changes of accounting principles. Business Research 2008, 1(1):26-53.
    • (2008) Business Research , vol.1 , Issue.1 , pp. 26-53
    • Ernstberger, J.1    Krotter, S.2    Stadler, C.3
  • 39
    • 27844569369 scopus 로고    scopus 로고
    • Economic effects of tightening accounting standards to restrict earnings management
    • Ewert R., Wagenhofer A. Economic effects of tightening accounting standards to restrict earnings management. The Accounting Review 2005, 80(4):1101-1124.
    • (2005) The Accounting Review , vol.80 , Issue.4 , pp. 1101-1124
    • Ewert, R.1    Wagenhofer, A.2
  • 40
    • 41449103776 scopus 로고    scopus 로고
    • The joint effect of investor protection and big 4 audits on earnings quality around the world
    • Francis J., Wang D. The joint effect of investor protection and big 4 audits on earnings quality around the world. Contemporary Accounting Research 2008, Spring, 25:157-195.
    • (2008) Contemporary Accounting Research , vol.25 , pp. 157-195
    • Francis, J.1    Wang, D.2
  • 42
    • 77956526879 scopus 로고    scopus 로고
    • The association of board independence and ownership concentration with voluntary disclosure: A meta-analysis
    • García-Meca E., Sánchez-Ballesta J.P. The association of board independence and ownership concentration with voluntary disclosure: A meta-analysis. The European Accounting Review 2010, 19(3):603-627.
    • (2010) The European Accounting Review , vol.19 , Issue.3 , pp. 603-627
    • García-Meca, E.1    Sánchez-Ballesta, J.P.2
  • 44
    • 0002100348 scopus 로고
    • Primary, secondary, and meta-analysis of research
    • Glass G.V. Primary, secondary, and meta-analysis of research. Educational Researcher 1976, 5(10):3-8.
    • (1976) Educational Researcher , vol.5 , Issue.10 , pp. 3-8
    • Glass, G.V.1
  • 45
    • 84876343081 scopus 로고    scopus 로고
    • Introduction of international accounting standards, disclosure quality and accuracy of analysts' earnings forecasts
    • Glaum M., Baetge J., Grothe A., Oberdorster T. Introduction of international accounting standards, disclosure quality and accuracy of analysts' earnings forecasts. European Accounting Review 2011, 10.1080/09638180.2011.558301.
    • (2011) European Accounting Review
    • Glaum, M.1    Baetge, J.2    Grothe, A.3    Oberdorster, T.4
  • 46
    • 84935809492 scopus 로고
    • A meta-analytic review of the relationship between size and performance: The productivity and efficiency of organizations and their subunits
    • Gooding R.Z., Wagner J.L. A meta-analytic review of the relationship between size and performance: The productivity and efficiency of organizations and their subunits. Administrative Science Quarterly 1985, 30:462-481.
    • (1985) Administrative Science Quarterly , vol.30 , pp. 462-481
    • Gooding, R.Z.1    Wagner, J.L.2
  • 47
    • 78649566738 scopus 로고    scopus 로고
    • The effects of International Financial Reporting Standards on the accounts and accounting quality of Australian firms: A retrospective study
    • Goodwin J., Ahmed K., Heaney R. The effects of International Financial Reporting Standards on the accounts and accounting quality of Australian firms: A retrospective study. Journal of Contemporary Accounting and Economics 2008, 4(2):89-119.
    • (2008) Journal of Contemporary Accounting and Economics , vol.4 , Issue.2 , pp. 89-119
    • Goodwin, J.1    Ahmed, K.2    Heaney, R.3
  • 48
    • 80054803395 scopus 로고    scopus 로고
    • International Financial Reporting Standards and earnings quality: The myth of voluntary vs. mandatory adoption
    • Center for Entrepreneurial and Financial Studies
    • Guenther N., Gegenfurtner B., Kaserer C., Achleitner A. International Financial Reporting Standards and earnings quality: The myth of voluntary vs. mandatory adoption. Working paper 2009, Center for Entrepreneurial and Financial Studies, (Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1413145).
    • (2009) Working paper
    • Guenther, N.1    Gegenfurtner, B.2    Kaserer, C.3    Achleitner, A.4
  • 49
    • 67349117849 scopus 로고    scopus 로고
    • Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise
    • Gul F.A., Fung S.Y.K., Jaggi B. Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise. Journal of Accounting and Economics 2009, 47(3):265-287.
    • (2009) Journal of Accounting and Economics , vol.47 , Issue.3 , pp. 265-287
    • Gul, F.A.1    Fung, S.Y.K.2    Jaggi, B.3
  • 50
    • 84861660076 scopus 로고    scopus 로고
    • Non-audit service fees and financial reporting quality: A meta-analysis
    • Habib A. Non-audit service fees and financial reporting quality: A meta-analysis. Abacus 2012, 48(2):214-248.
    • (2012) Abacus , vol.48 , Issue.2 , pp. 214-248
    • Habib, A.1
  • 51
    • 0001717265 scopus 로고    scopus 로고
    • The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations
    • Harris M.S., Muller K.A. The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations. Journal of Accounting and Economics 1999, 26(1-3):285-312.
    • (1999) Journal of Accounting and Economics , vol.26 , Issue.1-3 , pp. 285-312
    • Harris, M.S.1    Muller, K.A.2
  • 52
    • 33645655319 scopus 로고    scopus 로고
    • Audit fees: A meta-analysis of the effect of supply and demand attributes
    • Hay D., Knechel W.R., Wong N. Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research 2006, 23(1):141-192.
    • (2006) Contemporary Accounting Research , vol.23 , Issue.1 , pp. 141-192
    • Hay, D.1    Knechel, W.R.2    Wong, N.3
  • 53
    • 0001574630 scopus 로고    scopus 로고
    • A review of the earnings management literature and its implications for standard setting
    • Healy P.M., Wahlen J. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 1999, 13(4):365-384.
    • (1999) Accounting Horizons , vol.13 , Issue.4 , pp. 365-384
    • Healy, P.M.1    Wahlen, J.2
  • 56
    • 84878210554 scopus 로고    scopus 로고
    • Understanding IFRS adoption: A review of current debate and consequences
    • Victoria University of Wellington
    • Houqe N., van Kesteren M., Clarkson P. Understanding IFRS adoption: A review of current debate and consequences. Working paper 2012, Victoria University of Wellington.
    • (2012) Working paper
    • Houqe, N.1    van Kesteren, M.2    Clarkson, P.3
  • 58
    • 34748911747 scopus 로고    scopus 로고
    • Financial statement effects of adopting International Accounting Standards: The case of Germany
    • Hung M., Subramanyam K.R. Financial statement effects of adopting International Accounting Standards: The case of Germany. Review of Accounting Studies 2007, 12(4):623-657.
    • (2007) Review of Accounting Studies , vol.12 , Issue.4 , pp. 623-657
    • Hung, M.1    Subramanyam, K.R.2
  • 61
    • 0034559950 scopus 로고    scopus 로고
    • Fixed effects vs. random effects meta-analysis models: Implications for cumulative research knowledge
    • Hunter J.E., Schmidt F.L. Fixed effects vs. random effects meta-analysis models: Implications for cumulative research knowledge. International Journal of Selection and Assessment 2000, 8(4):275-292.
    • (2000) International Journal of Selection and Assessment , vol.8 , Issue.4 , pp. 275-292
    • Hunter, J.E.1    Schmidt, F.L.2
  • 62
    • 77953618004 scopus 로고    scopus 로고
    • International Financial Reporting Standards and the quality of financial statement information
    • Iatridis G. International Financial Reporting Standards and the quality of financial statement information. International Review of Financial Analysis 2010, 19(3):193-204.
    • (2010) International Review of Financial Analysis , vol.19 , Issue.3 , pp. 193-204
    • Iatridis, G.1
  • 63
    • 77249154517 scopus 로고    scopus 로고
    • The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
    • Iatridis G., Rouvolis S. The post-adoption effects of the implementation of International Financial Reporting Standards in Greece. Journal of International Accounting, Auditing and Taxation 2010, 19(1):55-65.
    • (2010) Journal of International Accounting, Auditing and Taxation , vol.19 , Issue.1 , pp. 55-65
    • Iatridis, G.1    Rouvolis, S.2
  • 64
    • 84859129927 scopus 로고    scopus 로고
    • Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market
    • University of Wellington and Bond University
    • Ismail W.A., Van Zijl T., Dunstan K. Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market. Working paper 2010, University of Wellington and Bond University, (Available at http://ssrn.com/abstract=1566634).
    • (2010) Working paper
    • Ismail, W.A.1    Van Zijl, T.2    Dunstan, K.3
  • 65
    • 84888242125 scopus 로고    scopus 로고
    • The information content of IFRS versus domestic accounting standards: Evidence from Finland
    • Jarva H., Lantto A.-M. The information content of IFRS versus domestic accounting standards: Evidence from Finland. The Finnish Journal of Business Economics 2013, (in press).
    • (2013) The Finnish Journal of Business Economics
    • Jarva, H.1    Lantto, A.-M.2
  • 66
    • 55649111598 scopus 로고    scopus 로고
    • Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
    • Jeanjean T., Stolowy H. Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption. Journal of Accounting and Public Policy 2008, 27(6):480-494.
    • (2008) Journal of Accounting and Public Policy , vol.27 , Issue.6 , pp. 480-494
    • Jeanjean, T.1    Stolowy, H.2
  • 67
    • 0036014507 scopus 로고    scopus 로고
    • Publication bias in ecology and evolution: An empirical assessment using the 'trim and fill' method
    • Jennions M., Moller A. Publication bias in ecology and evolution: An empirical assessment using the 'trim and fill' method. Biological Review 2002, 77:211-222.
    • (2002) Biological Review , vol.77 , pp. 211-222
    • Jennions, M.1    Moller, A.2
  • 68
    • 53149111579 scopus 로고    scopus 로고
    • Relationships fade with time: A meta-analysis of temporal trends in publication in ecology and evolution
    • Jennions M., Moller A. Relationships fade with time: A meta-analysis of temporal trends in publication in ecology and evolution. Procedures of the Royal Society, London 2002, 269:43-48.
    • (2002) Procedures of the Royal Society, London , vol.269 , pp. 43-48
    • Jennions, M.1    Moller, A.2
  • 71
    • 0000862461 scopus 로고
    • Earnings management during import relief investigations
    • Jones J.J. Earnings management during import relief investigations. Journal of Accounting Research 1991, 29(2):193-228.
    • (1991) Journal of Accounting Research , vol.29 , Issue.2 , pp. 193-228
    • Jones, J.J.1
  • 72
    • 85016412126 scopus 로고    scopus 로고
    • Has the introduction of IFRS improved accounting quality? A comparative study of five countries
    • School of Business and Economics, Linnaeus University
    • Jönsson M., Jansson A., van Koch C. Has the introduction of IFRS improved accounting quality? A comparative study of five countries. Working paper 2012, School of Business and Economics, Linnaeus University.
    • (2012) Working paper
    • Jönsson, M.1    Jansson, A.2    van Koch, C.3
  • 73
    • 78649580138 scopus 로고    scopus 로고
    • Impact of IFRS in New Zealand on accounts and earnings quality
    • Kabir M.H., Laswad F., Islam M.A. Impact of IFRS in New Zealand on accounts and earnings quality. Australian Accounting Review 2010, 20(4):343-357.
    • (2010) Australian Accounting Review , vol.20 , Issue.4 , pp. 343-357
    • Kabir, M.H.1    Laswad, F.2    Islam, M.A.3
  • 74
    • 84878166400 scopus 로고    scopus 로고
    • Relationship between market value and book value of Malaysian firms under pre and post FRS
    • Kadri M.H., Mohamed Z. Relationship between market value and book value of Malaysian firms under pre and post FRS. Working paper, UiTMNegeri Johor 2008, (Available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1440771).
    • (2008) Working paper, UiTMNegeri Johor
    • Kadri, M.H.1    Mohamed, Z.2
  • 75
    • 84858254651 scopus 로고    scopus 로고
    • The effect of the mandatory application of IFRS on the value relevance of accounting data: Some evidence from Greece
    • Karampinis N., Hevas D. The effect of the mandatory application of IFRS on the value relevance of accounting data: Some evidence from Greece. European Research Studies 2009, 12(1):73-100.
    • (2009) European Research Studies , vol.12 , Issue.1 , pp. 73-100
    • Karampinis, N.1    Hevas, D.2
  • 77
    • 84859147989 scopus 로고    scopus 로고
    • Voluntary IFRS adoption, analyst coverage, and information quality: International evidence
    • Kim J., Shi H. Voluntary IFRS adoption, analyst coverage, and information quality: International evidence. Journal of International Accounting Research 2012, 11(1):45-76.
    • (2012) Journal of International Accounting Research , vol.11 , Issue.1 , pp. 45-76
    • Kim, J.1    Shi, H.2
  • 78
    • 0001171254 scopus 로고
    • Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies
    • Kinney W.R., Martin R.D. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory 1994, 13(1):149-156.
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , Issue.1 , pp. 149-156
    • Kinney, W.R.1    Martin, R.D.2
  • 79
    • 3843073717 scopus 로고    scopus 로고
    • To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives
    • Kinnunen J., Niskanen J., Kasanen E. To whom are IAS earnings informative? Domestic versus foreign shareholders' perspectives. European Accounting Review 2000, 9(4):499-517.
    • (2000) European Accounting Review , vol.9 , Issue.4 , pp. 499-517
    • Kinnunen, J.1    Niskanen, J.2    Kasanen, E.3
  • 82
    • 84857039805 scopus 로고    scopus 로고
    • The information content of annual earnings announcements and mandatory adoption of IFRS
    • Landsman# W.R., Maydew E.L., Thornock J.R. The information content of annual earnings announcements and mandatory adoption of IFRS. Journal of Accounting and Economics 2012, 53(1-2):34-54.
    • (2012) Journal of Accounting and Economics , vol.53 , Issue.1-2 , pp. 34-54
    • Landsman#, W.R.1    Maydew, E.L.2    Thornock, J.R.3
  • 84
    • 2642550036 scopus 로고    scopus 로고
    • Fees paid to audit firms, accrual choices, and corporate governance
    • Larcker D.F., Richardson S.A. Fees paid to audit firms, accrual choices, and corporate governance. Journal of Accounting Research 2004, 42(3):625-658.
    • (2004) Journal of Accounting Research , vol.42 , Issue.3 , pp. 625-658
    • Larcker, D.F.1    Richardson, S.A.2
  • 85
    • 0042012826 scopus 로고    scopus 로고
    • Earnings management and investor protection: An international comparison
    • Leuz C., Nanda D., Wysocki P.D. Earnings management and investor protection: An international comparison. Journal of Financial Economics 2003, 69(3):505-527.
    • (2003) Journal of Financial Economics , vol.69 , Issue.3 , pp. 505-527
    • Leuz, C.1    Nanda, D.2    Wysocki, P.D.3
  • 86
    • 84859124693 scopus 로고    scopus 로고
    • The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany
    • Liao Q., Sellhorn T., Skaife H. The cross-country comparability of IFRS earnings and book values: Evidence from France and Germany. Journal of International Accounting Research 2012, 11(1):155-184.
    • (2012) Journal of International Accounting Research , vol.11 , Issue.1 , pp. 155-184
    • Liao, Q.1    Sellhorn, T.2    Skaife, H.3
  • 87
    • 79952089974 scopus 로고    scopus 로고
    • Audit quality, corporate governance, and earnings management: A meta-analysis
    • Lin J.W., Hwang M.I. Audit quality, corporate governance, and earnings management: A meta-analysis. International Journal of Auditing 2010, 14(1):57-77.
    • (2010) International Journal of Auditing , vol.14 , Issue.1 , pp. 57-77
    • Lin, J.W.1    Hwang, M.I.2
  • 89
    • 81255128804 scopus 로고    scopus 로고
    • The impact of IFRS on accounting quality in a regulated market: An empirical study of China
    • Liu C., Yao L.J., Hu N., Liu L. The impact of IFRS on accounting quality in a regulated market: An empirical study of China. Journal of Accounting, Auditing & Finance 2011, 26(4):659-676.
    • (2011) Journal of Accounting, Auditing & Finance , vol.26 , Issue.4 , pp. 659-676
    • Liu, C.1    Yao, L.J.2    Hu, N.3    Liu, L.4
  • 93
    • 84878174979 scopus 로고    scopus 로고
    • Accounting quality and the adoption of IASB standards: Portuguese evidence
    • Morais A.I., Curto J.D. Accounting quality and the adoption of IASB standards: Portuguese evidence. Revista Contabilidade & Finanças, USP, São Paulo. 2008, 19(48):103-111.
    • (2008) Revista Contabilidade & Finanças, USP, São Paulo. , vol.19 , Issue.48 , pp. 103-111
    • Morais, A.I.1    Curto, J.D.2
  • 94
    • 84878203318 scopus 로고    scopus 로고
    • The impact of country-level versus firm-level factors on the effectiveness of IFRS adoption: the case of European Union
    • Narktabtee K., Patpanichchot S. The impact of country-level versus firm-level factors on the effectiveness of IFRS adoption: the case of European Union. The International Business & Economics Research Journal 2011, 10(10):79-92.
    • (2011) The International Business & Economics Research Journal , vol.10 , Issue.10 , pp. 79-92
    • Narktabtee, K.1    Patpanichchot, S.2
  • 95
    • 0001048982 scopus 로고    scopus 로고
    • Towards a general model of the reasons for international differences in financial reporting
    • Nobes C. Towards a general model of the reasons for international differences in financial reporting. Abacus 1998, 34(2):162-187.
    • (1998) Abacus , vol.34 , Issue.2 , pp. 162-187
    • Nobes, C.1
  • 96
    • 78149466368 scopus 로고    scopus 로고
    • Intangible assets and value relevance: Evidence from the Portuguese stock exchange
    • Oliveira L., Rodrigues L.L., Craig R. Intangible assets and value relevance: Evidence from the Portuguese stock exchange. The British Accounting Review 2010, 42(4):241-252.
    • (2010) The British Accounting Review , vol.42 , Issue.4 , pp. 241-252
    • Oliveira, L.1    Rodrigues, L.L.2    Craig, R.3
  • 97
    • 0000519782 scopus 로고
    • A fail-safe N for effect size in meta-analysis
    • Orwin R.G. A fail-safe N for effect size in meta-analysis. Journal of Educational Statistics 1983, 8:157-159.
    • (1983) Journal of Educational Statistics , vol.8 , pp. 157-159
    • Orwin, R.G.1
  • 98
    • 84878209476 scopus 로고    scopus 로고
    • Investigating the effects of the EU mandatory adoption of IFRS on accounting quality: Evidence from Italy
    • Paglietti P. Investigating the effects of the EU mandatory adoption of IFRS on accounting quality: Evidence from Italy. International Journal of Business and Management 2009, 4(12):3-18.
    • (2009) International Journal of Business and Management , vol.4 , Issue.12 , pp. 3-18
    • Paglietti, P.1
  • 99
    • 84878204361 scopus 로고    scopus 로고
    • Market liquidity effects of the IFRS introduction in Europe
    • Platikanova P. Market liquidity effects of the IFRS introduction in Europe. Working paper 2009, (retrieved from http://ssrn.com.abstract=1005364).
    • (2009) Working paper
    • Platikanova, P.1
  • 100
    • 47349084865 scopus 로고    scopus 로고
    • Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality
    • Pomeroy B., Thornton D.B. Meta-analysis and the accounting literature: The case of audit committee independence and financial reporting quality. European Accounting Review 2008, 17(2):305-330.
    • (2008) European Accounting Review , vol.17 , Issue.2 , pp. 305-330
    • Pomeroy, B.1    Thornton, D.B.2
  • 101
    • 80054820445 scopus 로고    scopus 로고
    • The European IFRS experiment: Objectives, research challenges and some early evidence
    • Pope P., McLeay S. The European IFRS experiment: Objectives, research challenges and some early evidence. Accounting and Business Research 2011, 41(3):233-266.
    • (2011) Accounting and Business Research , vol.41 , Issue.3 , pp. 233-266
    • Pope, P.1    McLeay, S.2
  • 102
    • 33646093973 scopus 로고    scopus 로고
    • IAS versus U.S. GAAP: Assessing the quality of financial reporting in South Africa, the United Kingdom, and the United States
    • Prather-Kinsey J., Shelton S.W. IAS versus U.S. GAAP: Assessing the quality of financial reporting in South Africa, the United Kingdom, and the United States. Advances in International Accounting 2005, 18:153-168.
    • (2005) Advances in International Accounting , vol.18 , pp. 153-168
    • Prather-Kinsey, J.1    Shelton, S.W.2
  • 103
    • 84890243034 scopus 로고    scopus 로고
    • Mandatory IFRS and properties of analysts' forecasts: how much does enforcement matter?
    • University of Western Australia, and University of New South Wales
    • Preiato J., Brown P., Tarca A. Mandatory IFRS and properties of analysts' forecasts: how much does enforcement matter?. Working paper 2010, University of Western Australia, and University of New South Wales.
    • (2010) Working paper
    • Preiato, J.1    Brown, P.2    Tarca, A.3
  • 105
    • 33746341926 scopus 로고
    • The "file drawer problem" and tolerance for null results
    • Rosenthal R. The "file drawer problem" and tolerance for null results. Psychological Bulletin 1979, 86(3):638-641.
    • (1979) Psychological Bulletin , vol.86 , Issue.3 , pp. 638-641
    • Rosenthal, R.1
  • 106
    • 0009234663 scopus 로고
    • Meta-analytic procedures for social research
    • Sage, Newbury Park
    • Rosenthal R. Meta-analytic procedures for social research. Applied Social Research Methods Series 1991, 6. Sage, Newbury Park.
    • (1991) Applied Social Research Methods Series , vol.6
    • Rosenthal, R.1
  • 107
    • 0002878655 scopus 로고
    • Earnings management
    • Schipper K. Earnings management. Accounting Horizons 1989, 3(4):91-103.
    • (1989) Accounting Horizons , vol.3 , Issue.4 , pp. 91-103
    • Schipper, K.1
  • 109
    • 37549038651 scopus 로고    scopus 로고
    • IFRS adoption and accounting quality: A review
    • Soderstrom N.S., Sun K.J. IFRS adoption and accounting quality: A review. European Accounting Review 2007, 16(4):675-702.
    • (2007) European Accounting Review , vol.16 , Issue.4 , pp. 675-702
    • Soderstrom, N.S.1    Sun, K.J.2
  • 110
    • 84865557971 scopus 로고    scopus 로고
    • Hail, Procrustes! Harmonized accounting standards as a procrustean bed
    • Stecher J., Suijs J. Hail, Procrustes! Harmonized accounting standards as a procrustean bed. Journal of Accounting and Public Policy 2012, 31(4):341-355.
    • (2012) Journal of Accounting and Public Policy , vol.31 , Issue.4 , pp. 341-355
    • Stecher, J.1    Suijs, J.2
  • 112
    • 80054690558 scopus 로고    scopus 로고
    • Analyst following and forecast accuracy after mandated IFRS adoptions
    • Tan H., Wang S., Welker.M. Analyst following and forecast accuracy after mandated IFRS adoptions. Journal of Accounting Research 2011, 49(5):1307-1357.
    • (2011) Journal of Accounting Research , vol.49 , Issue.5 , pp. 1307-1357
    • Tan, H.1    Wang, S.2    Welker, M.3
  • 113
    • 76649144231 scopus 로고    scopus 로고
    • Costs-benefits of adoption of IFRSs in countries with different harmonization histories
    • Taylor D.W. Costs-benefits of adoption of IFRSs in countries with different harmonization histories. Asian Review of Accounting 2009, 17(1):40-58.
    • (2009) Asian Review of Accounting , vol.17 , Issue.1 , pp. 40-58
    • Taylor, D.W.1
  • 114
    • 0003072575 scopus 로고
    • A meta-analysis of studies on internal control judgments
    • Trotman K., Wood R. A meta-analysis of studies on internal control judgments. Journal of Accounting Research 1991, Spring, 29:180-192.
    • (1991) Journal of Accounting Research , vol.29 , pp. 180-192
    • Trotman, K.1    Wood, R.2
  • 115
    • 84869225846 scopus 로고    scopus 로고
    • The transition to IFRS and the value relevance of financial statements in Greece
    • Tsalavoutas I., André P., Evans L. The transition to IFRS and the value relevance of financial statements in Greece. British Accounting Review 2013, 44(4):262-277.
    • (2013) British Accounting Review , vol.44 , Issue.4 , pp. 262-277
    • Tsalavoutas, I.1    André, P.2    Evans, L.3
  • 116
    • 84878187152 scopus 로고    scopus 로고
    • The value relevance of IFRS: The case of Turkey
    • Türel A. The value relevance of IFRS: The case of Turkey. Economica 2009, 5(1):119-128.
    • (2009) Economica , vol.5 , Issue.1 , pp. 119-128
    • Türel, A.1
  • 118
    • 84993015102 scopus 로고    scopus 로고
    • Earnings management under German GAAP versus IFRS
    • Van Tendeloo B., Vanstraelen A. Earnings management under German GAAP versus IFRS. European Accounting Review 2005, 14(1):155-180.
    • (2005) European Accounting Review , vol.14 , Issue.1 , pp. 155-180
    • Van Tendeloo, B.1    Vanstraelen, A.2
  • 119
    • 36448950505 scopus 로고    scopus 로고
    • Some obstacles to global financial reporting comparability and convergence at a high level of quality
    • Zeff S. Some obstacles to global financial reporting comparability and convergence at a high level of quality. The British Accounting Review 2007, 39(4):290-302.
    • (2007) The British Accounting Review , vol.39 , Issue.4 , pp. 290-302
    • Zeff, S.1
  • 121
    • 77953507354 scopus 로고    scopus 로고
    • Does the adoption of International Financial Reporting Standards restrain earnings management? Evidence from an emerging market
    • Zhou H., Xiong Y., Ganguli.G. Does the adoption of International Financial Reporting Standards restrain earnings management? Evidence from an emerging market. Academy of Accounting and Financial Studies Journal 2009, 13:43-56. (Special Issue).
    • (2009) Academy of Accounting and Financial Studies Journal , vol.13 , pp. 43-56
    • Zhou, H.1    Xiong, Y.2    Ganguli, G.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.