Reference health
Earnings quality and the adoption of IFRS‐based accounting standards
56/56 checkable references clean · checked 2026-07-25
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
12 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 56 checked references that resolve
resolves10.1080/00014788.2006.9730040
International Financial Reporting Standards (IFRS): pros and cons for investors
resolves10.1016/S0165-4101(01)00019-2
The relevance of the value relevance literature for financial accounting standard setting: another view
resolves10.2308/jiar-10211
The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country
resolves10.1016/j.intaccaudtax.2007.06.002
Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting
resolves10.1111/j.1467-646X.2010.01041.x
The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union
resolves10.2139/ssrn.1028808
The Impact of Earnings Management and Tax Planning on the Information Content of Earnings
resolves10.1108/14757700710835078
Impact of accounting choices on firm valuation and earnings quality
resolves10.1016/j.intacc.2007.09.007
Cross-sectional variation in the economic consequences of international accounting harmonization: The case of mandatory IFRS adoption in the UK
resolves10.1016/S0304-405X(00)00067-2
The separation of ownership and control in East Asian Corporations
resolves10.1016/j.jcae.2011.03.001
The impact of IFRS adoption on the value relevance of book value and earnings
resolves10.1111/j.1467-6281.2006.00211.x
International financial reporting standards and experts’ perceptions of disclosure quality
resolves10.1111/j.1911-3846.1996.tb00489.x
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
resolves10.1111/j.1467-646X.2010.01037.x
Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe
resolves10.1016/j.intacc.2008.09.008
Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?
resolves10.2308/accr.2005.80.4.1101
Economic Effects of Tightening Accounting Standards to Restrict Earnings Management
resolves10.1016/j.intaccaudtax.2008.07.001
The value-relevance of adopting IFRS: Evidence from 145 NGAAP restatements
resolves10.1016/S1815-5669(10)70031-X
The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study
resolves10.1111/j.1475-679X.2006.00220.x
Auditors' Response to Political Connections and Cronyism in Malaysia
resolves10.1177/0148558X0201700102
Audit Quality, Management Ownership, and the Informativeness of Accounting Earnings
resolves10.2308/acch.1999.13.4.365
A Review of the Earnings Management Literature and Its Implications for Standard Setting
resolves10.1016/j.intaccaudtax.2009.12.004
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece
resolves10.1177/0148558X0201700402
Earnings Management Response to Debt Covenant Violations and Debt Restructuring
resolves10.1016/j.jaccpubpol.2008.09.008
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
resolves10.1080/0963818042000270811
Effects of Adoption of International Financial Reporting Standards in Belgium: The Evidence from BEL-20 Companies
resolves10.1111/j.1468-5957.2008.02089.x
The Accrual Anomaly Under Different Accounting Standards – Lessons Learned from the German Experiment
resolves10.1016/j.jacceco.2006.04.005
Earnings management and cross listing: Are reconciled earnings comparable to US earnings?
resolves10.1111/1475-679X.00108
How Representative Are Firms That Are Cross‐Listed in the United States? An Analysis of Accounting Quality
resolves10.1016/S0304-405X(03)00121-1
Earnings management and investor protection: an international comparison
resolves10.1111/j.1467-629X.1997.tb00318.x
The role of current and non‐current accruals in the relation between stock returns and earnings
resolves10.2308/jiar.2009.8.1.31
The Development of Accounting Quality of IAS and IFRS over Time: The Case of Germany
resolves10.1080/00014788.2005.9729663
Earnings management of distressed firms during debt renegotiation
resolves10.17576/pengurusan-2005-24-04
Earnings Management and Board Characteristics: Evidence from Malaysia
resolves10.1108/02686901011069560
Transition to IFRS in Greece: financial statement effects and auditor size
resolves10.1016/j.intacc.2007.04.001
Attribute differences between U.S. GAAP and IFRS earnings: An exploratory study
resolves10.1080/09638180802016684
Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market
resolves10.1016/0165-4101(94)00393-J
Managerial ownership, accounting choices, and informativeness of earnings
The 12 references without a DOI — listed, not checked
no DOI — not checkedBerghe, L. (2002), Corporate Governance in a Globalising World: Convergence or Divergence?, Kluwer Academic Publishers, Boston, MA.
no DOI — not checkedDavidson, S., Stickney, C.P. and Weil, R.L. (1985), Intermediate Accounting: Concepts, Methods and Use, 4th ed., Dryden Press, Forthworth, TX.
no DOI — not checkedDechow, P.M., Sloan, R.G. and Sweeney, A.P. (1995), “Detecting earnings management”, The Accounting Review, Vol. 70 No. 2, pp. 193‐225.
no DOI — not checkedGoncharov, I. and Zimmermann, J. (2006), “Do accounting standards influence the level of earnings management? Evidence from Germany”, SSRN Working Paper Series, Amsterdam.
no DOI — not checkedHofstede, G. and Hofstede, G. (2004), Cultures and Organizations: Software of the Minds, McGraw‐Hill, New York, NY.
no DOI — not checkedLevitt, A. (1998), “The importance of high quality accounting standards”, Accounting Horizons, Vol. 12 No. 1, pp. 79‐82.
no DOI — not checkedRashid, K. and Islam, S.M.N. (2008), Corporate Governance and Firm Value: Econometric Modelling and Analysis of Emerging and Developed Financial Markets, Emerald Book Publishing, Bingley.
no DOI — not checkedThillainathan, R. (1998), “A review of corporate governance in Malaysia with special reference to shareholder and creditor rights”, Malaysian Journal of Economic Studies, Vol. 35 Nos 1/2, pp. 161‐198.
no DOI — not checkedVander Bauwhede, H. (2001), “Earnings management in a non‐Anglo‐Saxon environment: the impact of audit quality, public ownership and stakeholders”, unpublished PhD, Catholic University Leuven, Leuven.
no DOI — not checkedWarfield, T.D. and Wild, J.J. (1992), “Accounting recognition and the relevance of earnings as an explanatory variable for returns”, Accounting Review, Vol. 67 No. 4, pp. 821‐842.
no DOI — not checkedZheng, L. (2003), “Did the 1998 Chinese accounting system improve earnings quality?”, unpublished PhD, The University of Alabama, Tuscaloosa, AL.
no DOI — not checkedZhou, H., Xiong, Y. and Ganguli, G. (2009), “Does the adoption of international financial reporting standards restrain earnings management? Evidence from an emerging market”, Academy of Accounting and Financial Studies Journal, Vol. 13, Special Issue, pp. 43‐56.
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