The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

Chen, Huifa; Tang, Qingliang; Jiang, Yihong; Lin, Zhijun

doi:10.1111/j.1467-646x.2010.01041.x

Public

The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union

Published in Journal of International Financial Management and Accounting • Aug 5, 2010

Authors:

Huifa Chen

Qingliang Tang

Yihong Jiang

Abstract

Abstract Previous studies on the effect of International Financial Reporting Standards (IFRS) on accounting quality often have difficulties to control for confounding factors on accounting quality. As a result, the observed changes in accounting quality could not be attributed mainly to IFRS. We use...

Subject

Accounting

International Financial Reporting Standards

Accrual

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