不同机构环境下强制性采用国际财务报告准则与盈余质量:意大利与英国的比较

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-12-30 DOI:10.1504/ijaape.2016.073886

Domenico Campa, R. Donnelly

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引用次数: 6

摘要

在欧盟，有关采用国际财务报告准则对盈余质量影响的证据参差不齐，结果因国家而异。结果相互矛盾的潜在原因包括欧洲公司经营的不同制度设置以及方法问题。我们使用在意大利和英国经营的公司样本，根据规模和行业进行匹配，以检查强制性国际财务报告准则引入后盈余质量的相对变化。我们的研究结果驳斥了有关国际财务报告准则不适合准则国家的建议，而他们接受了国际财务报告准则在已经达到适当水平时不能改善盈余质量的证据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Mandatory IFRS adoption and earnings quality in different institutional settings: a comparison between Italy and the UK

Evidence pertaining to the effect of IFRS adoption on earnings quality in the EU is mixed with results varying by country. Potential reasons for the conflicting results include the diverse institutional settings in which European firms operate as well as methodological issues. We use a sample of firms operating in Italy and in the UK, matched on the basis of size and industry, to examine the relative changes in earnings quality after the mandatory IFRS introduction. Our results refute the suggestion that IFRS are not suitable for code law countries while they accept the evidence that IFRS do not improve earnings quality when it is already at an adequate level.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.