The Effect of International Financial Reporting Standards Adoption on the Relation Between Earnings Quality and Information Asymmetry in Korea

Reporting Standards ◽

How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel

Journal of International Accounting Auditing and Taxation ◽

10.1016/j.intaccaudtax.2021.100445 ◽

2021 ◽

pp. 100445

Author(s):

Ramzi BENKRAIEM ◽

Itidel BENSAAD ◽

Faten LAKHAL

Keyword(s):

Information Asymmetry ◽

Financial Reporting ◽

Earnings Quality ◽

Reporting Standards ◽

Financial Reporting Standards

The impact of international financial reporting standards adoption and banking reforms on earnings management: evidence from Nigerian banks

African J of Accounting Auditing and Finance ◽

10.1504/ajaaf.2016.083721 ◽

2016 ◽

Vol 5 (3) ◽

pp. 231

Author(s):

Matthias A. Nnadi ◽

Obiamaka A. Nwobu

Keyword(s):

Earnings Management ◽

Financial Reporting ◽

Reporting Standards ◽

Standards Adoption ◽

Banking Reforms ◽

The Impact

International Financial Reporting Standards Adoption and Liquidity Performance of Food and Beverages Listed Companies: Empirical Evidence from Nigeria

Growth ◽

10.20448/journal.511.2019.61.20.26 ◽

2019 ◽

Vol 6 (1) ◽

pp. 20-26

Author(s):

Abubakar Sambo Junaidu ◽

Haruna Ahmadu

Keyword(s):

Empirical Evidence ◽

Financial Reporting ◽

Listed Companies ◽

Reporting Standards ◽

Food And Beverages ◽

Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria

Procedia Economics and Finance ◽

10.1016/s2212-5671(15)01086-2 ◽

2015 ◽

Vol 28 ◽

pp. 92-101 ◽

Cited By ~ 3

Author(s):

Shehu Usman Hassan

Keyword(s):

Financial Reporting ◽

Earnings Quality ◽

Reporting Standards ◽

Financial Reporting Standards

International Financial Reporting Standards adoption in Ethiopia: testing a mediation model

African J of Accounting Auditing and Finance ◽

10.1504/ajaaf.2020.111738 ◽

2020 ◽

Vol 7 (2) ◽

pp. 172

Author(s):

Azime Hassen ◽

Gollagari Ramakrishna

Keyword(s):

Financial Reporting ◽

Reporting Standards ◽

Mediation Model ◽

International Financial Reporting Standards adoption in Ethiopia: testing a mediation model

African J of Accounting Auditing and Finance ◽

10.1504/ajaaf.2020.10033521 ◽

2020 ◽

Vol 1 (1) ◽

pp. 1

Author(s):

Azime Hassen ◽

Gollagari Ramakrishna

Keyword(s):

Financial Reporting ◽

Reporting Standards ◽

Mediation Model ◽

Politically connected firms and the effectiveness of International Financial Reporting Standards adoption

International Journal of Critical Accounting ◽

10.1504/ijca.2018.092319 ◽

2018 ◽

Vol 10 (2) ◽

pp. 97

Author(s):

Madeline Trimble

Keyword(s):

Financial Reporting ◽

Reporting Standards ◽

International Financial Reporting Standards adoption and information quality: Evidence from Brazil

Journal of International Financial Management and Accounting ◽

10.1111/jifm.12092 ◽

2018 ◽

Vol 30 (1) ◽

pp. 5-29 ◽

Cited By ~ 1

Author(s):

Li Li Eng ◽

Jing Lin ◽

João Neiva De Figueiredo

Keyword(s):

Financial Reporting ◽

Information Quality ◽

Reporting Standards ◽

Standards Adoption ◽

Quality Evidence

The Effect of Fair Value Adjustments on Dividend Policy Under Mandatory International Financial Reporting Standards Adoption: Australian Evidence

Abacus ◽

10.1111/abac.12180 ◽

2019 ◽

Vol 56 (3) ◽

pp. 436-453 ◽

Cited By ~ 1

Author(s):

Xiaomeng Chen ◽

Andreas Hellmann ◽

Safdar R. Mithani

Keyword(s):

Financial Reporting ◽

Dividend Policy ◽

Fair Value ◽

Reporting Standards ◽

Governance regulatory changes, International Financial Reporting Standards adoption, and New Zealand audit and non-audit fees: empirical evidence

Accounting and Finance ◽

10.1111/j.1467-629x.2009.00310.x ◽

2009 ◽

Vol 49 (4) ◽

pp. 697-724 ◽

Cited By ~ 44

Author(s):

Paul A. Griffin ◽

David H. Lont ◽

Yuan Sun

Keyword(s):

New Zealand ◽

Empirical Evidence ◽

Financial Reporting ◽

Audit Fees ◽

Reporting Standards ◽

Regulatory Changes ◽