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dc.contributor.authorHouqe, Muhammad Nurul
dc.contributor.authorMonem, Reza M
dc.contributor.authorTareq, Mohammad
dc.contributor.authorvan Zijl, Tony
dc.date.accessioned2018-10-11T04:43:30Z
dc.date.available2018-10-11T04:43:30Z
dc.date.issued2016
dc.identifier.issn0927-538X
dc.identifier.doi10.1016/j.pacfin.2016.08.002
dc.identifier.urihttp://hdl.handle.net/10072/100729
dc.description.abstractThis study examines how differences in national culture, as indicated by financial secrecy, affect the impact of mandatory adoption of IFRS on earnings quality across the countries of Europe. Using 24,034 firm-year observations from 16 European countries over the period 1998–2014, we find that the higher the level of secrecy in a country the lower the level of earnings quality of firms, as measured by signed abnormal accruals. We find that mandatory adoption of IFRS improves earnings quality in all countries. However, our study indicates that the impact of mandatory adoption of IFRS on earnings quality is stronger the higher the level of secrecy in a country. Our evidence thus helps to explain the different impacts of IFRS adoption on earnings quality across different jurisdictions.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherElsevier
dc.relation.ispartofpagefrom476
dc.relation.ispartofpageto490
dc.relation.ispartofissuePart B
dc.relation.ispartofjournalPacific-Basin Finance Journal
dc.relation.ispartofvolume40
dc.subject.fieldofresearchFinancial Accounting
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchBanking, Finance and Investment
dc.subject.fieldofresearchcode150103
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1502
dc.titleSecrecy and the impact of mandatory IFRS adoption on earnings quality in Europe
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dcterms.licensehttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.description.versionAccepted Manuscript (AM)
gro.rights.copyright© 2016 Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International Licence (http://creativecommons.org/licenses/by-nc-nd/4.0/) which permits unrestricted, non-commercial use, distribution and reproduction in any medium, providing that the work is properly cited.
gro.hasfulltextFull Text
gro.griffith.authorMonem, Reza


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