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The Effect of IFRS Adoption and Investor Protection on Earnings Quality Around the World |
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| Authors: | Muhammad Nurul Houqe Tony van Zijl Keitha Dunstan A.K.M. Waresul Karim |
| Affiliation: | 1. School of Accounting & Commercial Law, Victoria University of Wellington, Wellington, New Zealand;2. School of Business, Bond University Gold Coast, Australia;3. School of Economics and Business Administration Saint Mary''s College of California, CA, USA |
| Abstract: | This study examines the effects of mandatory IFRS adoption and investor protection on the quality of accounting earnings in forty-six countries around the globe. The results suggest that earnings quality increases for mandatory IFRS adoption when a country's investor protection regime provides stronger protection. This study extends the current literature that shows that accounting practices are influenced by country-level macro settings. The results highlight the importance of investor protection for financial reporting quality and the need for regulators to design mechanisms that limit managers' earnings management practices. |
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