文章基本信息

标题：Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK
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作者：Mohammad Issa Almaharmeh ; Ra’ed Masa’deh
期刊名称：Modern Applied Science
印刷版ISSN：1913-1844
电子版ISSN：1913-1852
出版年度：2018
卷号：12
期号：11
页码：197-209
DOI：10.5539/mas.v12n11p197
语种：English
出版社：Canadian Center of Science and Education
摘要：This study examines the effect of mandatory IFRS adoption on the quality of accounting earnings for the firms listed in London Stock Exchange. After examining 9056 firm year observations for the period from 1994 to 2013 the results suggest that the mandatory adoption of IFRS leads to higher earnings quality. This study extends the current literature that examines the consequences of mandating IFRS adoption in the UK and shows that adopting high quality accounting standards leads to high quality accounting numbers.