IFRS and accounting quality: Additional evidence from Korea

被引：35

作者：

Key, Kimberly G. ^{[1
]}

Kim, Jeong Youn ^{[2
]}

机构：

[1] Auburn Univ, Sch Accountancy, 301 Lowder Hall, Auburn, AL 36849 USA

[2] CSU Stanislaus Stockton Ctr, Coll Business Adm, Dept Accounting & Finance, 612 E Magnolia St, Stockton, CA USA

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION | 2020年 / 39卷

关键词：

IFRS; Accounting quality; Koreaa; MANDATORY ADOPTION; EARNINGS QUALITY; STANDARDS; MARKET; IMPACT;

D O I：

10.1016/j.intaccaudtax.2020.100306

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study investigates accounting quality in South Korea after the country transitioned in 2011 from domestic accounting standards to International Financial Reporting Standards (IFRS). Several variables of earnings management and timely loss recognition proxy for accounting quality. Reports of Korea's IFRS adoption process indicate strong commitment to successful and transparent implementation, and we predict and find increased accounting quality after IFRS adoption. The results confirm and extend initial research showing that IFRS has had positive effects on Korea's capital markets and its accounting environment. (C) 2020 Elsevier Inc. All rights reserved.

引用

页数：12

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