scholarly journals Effect of IFRS adoption on reported earnings: Empirical study on Germany and Spain

2014 ◽  
Vol 17 (4) ◽  
Author(s):  
Tereza Miková
Keyword(s):  
Empirical Study ◽  
Ifrs Adoption ◽  
Reported Earnings

scholarly journals The Impact of IFRS Adoption on Accounting Conservatism in the European Union

2016 ◽  
Vol 6 (1) ◽  
pp. 127 ◽  
Author(s):  
Daniel Zeghal ◽  
Zouhour Lahmar
Keyword(s):  
European Union ◽  
Empirical Study ◽  
Accounting Conservatism ◽  
International Standards ◽  
Good News ◽  
The European Union ◽  
Ifrs Adoption ◽  
Accounting Model ◽  
Year 2000 ◽  
The Impact

Purpose –The purpose of this study is to analyze mandatory IFRS adoption’s impact on accounting conservatism. Design/methodology/approach – Our empirical study is conducted on a sample of 15 European countries, observed from the year 2000 to 2010. We analyze both conditional and unconditional conservatism, which we measured, respectively, by timely bad news recognition as compared to recognition of good news and discretionary accruals. Findings – The results of the empirical study confirm a significant reduction of accounting conservatism in the IFRS adoption period. This reduction is affected by the accounting model prevailing in a particular country. Moreover, the study shows a reduction of the gap between the two accounting models in the post-IFRS adoption period. Practical implications – The results obtained would be relevant for many decision makers such as investors, standard setters, IASB, European Union countries as well as those wishing to adopt International Standards. Originality/value – Our study complements and enriches the existent literature about the impact of the International Standards adoption. It dresses an important issue in a relatively long period to better assess the impact of IFRS.

scholarly journals Voluntary IFRS Adoption and Tax Avoidance Empirical Study on Iraq

2019 ◽  
Vol 14 (15) ◽  
pp. 5091-5096
Author(s):  
Hassan Nayab Dhahi ◽  
Ahmed Abbas Al-Behadili ◽  
Khalid Sabah Ali
Keyword(s):  
Empirical Study ◽  
Tax Avoidance ◽  
Ifrs Adoption

IFRS Adoption and the Value Relevance of Accounting Information in Nigeria: An Empirical Study

2017 ◽  
Vol 13 (10) ◽  
Author(s):  
Tochukwu Gloria Okafor ◽  
Alphonso Ogbuehi ◽  
Nwanneka O. Anene
Keyword(s):  
Empirical Study ◽  
Value Relevance ◽  
Accounting Information ◽  
Ifrs Adoption

scholarly journals India Stepping for IFRS: A Critical Review

2016 ◽  
Vol 4 (2) ◽  
pp. 423
Author(s):  
Nilmani Tripathi
Keyword(s):  
Corporate Governance ◽  
Critical Review ◽  
Reporting Standards ◽  
Governance Mechanism ◽  
Macroeconomic Factors ◽  
Ifrs Adoption ◽  
Accounting Scandals ◽  
The Us ◽  
Corporate Governance Mechanism ◽  
Reported Earnings

<div><p><em>The Asian crisis of 1990, the US accounting scandals like that of Enron, World com, Adelphia, European scandals of Ahold  and the present economic crunch all have enforced the importance of effective corporate governance mechanism and global GAAP.  All these activities have forced the development of some universal reporting standards i.e. IFRS.  The benefits which Indian companies hope to reap after IFRS adoption are numerous.  But no benefits can be drawn without facing some crucial challenges.  The current shaken market confidence globally may present significant challenges to organizations.  Adoption of IFRS could result in an added considerable volatility in reported earnings and some performance specific measures like EPS and P/E Ratio.  Entities will have to clarify reasons for this IFRS related volatility apart from other macroeconomic factors.  This paper talks about some such challenges and impact of IFRS implementation in some sectors of the Indian economy.  The sectors mainly touched upon are that of retail, technology, telecom and power.  The paper closes with two small cases of JK Paper and Wipro who have gone for the adoption of IFRS.   The cases will aid in understanding the implementation issues of IFRS.</em></p></div>

scholarly journals Bank earnings smoothing during mandatory IFRS adoption in Nigeria

2019 ◽  
Vol 10 (1) ◽  
pp. 32-47 ◽  
Author(s):  
Peterson K. Ozili ◽  
Erick R. Outa
Keyword(s):  
Financial Reporting ◽  
Income Smoothing ◽  
Accounting Quality ◽  
Loan Loss ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Loan Loss Provisions ◽  
Earnings Smoothing ◽  
Reported Earnings

PurposeThe purpose of this paper is to examine the extent of bank earnings smoothing during mandatory International Financial Reporting Standards (IFRS) adoption in Nigeria, to determine whether mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks.Design/methodology/approachThe authors employ panel regression methodology to estimate the association between loan loss provisions (LLPs) and bank earnings.FindingsThe authorse find that the mandatory adoption of IFRS is associated with lower earnings smoothing among Nigerian banks, which implies that Nigerian banks do not use LLPs to smooth reported earnings during the mandatory IFRS adoption period. The authors find evidence for earnings smoothing via LLP during voluntary IFRS adoption. Earnings smoothing is not significantly associated with listed and non-listed Nigerian banks during voluntary and mandatory IFRS adoption. Overall, the findings indicate that mandatory IFRS adoption improves the informativeness and reliability of LLPs estimate by discouraging Nigerian banks from influencing LLPs for earnings smoothing purposes during the mandatory IFRS adoption. The findings of this paper are relevant to the debate on whether IFRS reporting improves the quality of financial reporting among firms in Nigeria.Practical implicationsOverall, the findings indicate that mandatory IFRS adoption improves the informativeness and reliability of LLPs estimate by discouraging Nigerian banks from influencing LLPs estimates to smooth earnings during the period of mandatory IFRS adoption.Social implicationsThe implication of the study is that IFRS has higher accounting quality than local GAAP in Nigeria as it improves the quality and informativeness of accounting numbers (LLPs and earnings) reported by Nigerian banks during the period examined.Originality/valueThis study is the first attempt to focus on income smoothing during mandatory IFRS adoption in Nigeria.

Individuals without jobs: An empirical study of job-seeking behavior and reemployment.

1996 ◽  
Vol 81 (1) ◽  
pp. 76-87 ◽  
Author(s):  
Connie R. Wanberg ◽  
John D. Watt ◽  
Deborah J. Rumsey
Keyword(s):  
Empirical Study ◽  
Job Seeking ◽  
Seeking Behavior
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