Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?

García, Martha del Pilar Rodríguez; Alejandro, Klender Aimer Cortez; Sáenz, Alma Berenice Méndez; Sánchez, Héctor Horacio Garza

doi:10.1016/j.ememar.2016.11.001

Cited by 50 publications

(35 citation statements)

References 47 publications

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“…Prior studies have identified the benefits of IFRS adoption on different aspects of financial reporting globally. Most studies suggest a positive impact of IFRS adoption (Cairns, Rodríguez et al, 2017). IFRS adoption introduces fair value relevance, which increases the relationship between market values and earnings reported in financial reporting used by shareholders in economic decision-making (Mantzari, Sigalas, & Hines, 2017; Obigbemi, Omolehinwa, Mukoro, Ben-Caleb, & Olusanmi, 2016).…”

Section: Introductionmentioning

confidence: 99%

IFRS adoption and CEO compensation: evidence from listed banks in Nigeria

Ojeka

Adegboye

Adetula

et al. 2019

Banks and Bank Systems

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The study investigates the influence of International Financial Reporting Standards adoption, using accounting performance measure, to determine the CEO pay in listed banks in Nigeria. The audited annual financial statements of listed banks in Nigeria covering the period of 2009–2015 are analyzed. Fixed effect model, viz panel data analysis is adopted to establish the findings. The findings indicate that adoption of IFRS in Nigeria results in an inverse relationship with accounting performance in determining the CEO compensation after controlling for firm and corporate governance mechanism. However, the adoption of IFRS shows significant positive influence on the CEO pay. This result has policy implication, which encourages the regulatory agencies like Central Bank of Nigeria to monitor the compliance of all banks in Nigeria to the IFRS adoption.

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Section: Introductionmentioning

confidence: 99%

IFRS adoption and CEO compensation: evidence from listed banks in Nigeria

Ojeka

Adegboye

Adetula

et al. 2019

Banks and Bank Systems

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“…The considerably low information costs under international standards also motivated foreign investors to increase investments (Hamberg, Mavruk, & Sjögren, 2013). The accounting rules laid by the IFRS offer high-quality financial reporting with high levels of comparability and transparency (García et al, 2017). In this way, substantial institutional owners can be the catalyst in minimising opportunistic earnings practices upon the adoption of the IFRS.…”

Section: Institutional Ownership Ifrs Adoption and Eqmentioning

confidence: 99%

“…Implementing the IFRS has a possibility of improving comparability, transparency and the quality of financial reporting (García, Alejandro, Sáenz, & Sánchez, 2017). It could also lead to a lower cost in financing (Persakis & Iatridis, 2017) and the smooth flow of foreign capital (Joshi, Yapa, & Kraal, 2016).…”

Section: Introductionmentioning

confidence: 99%

Ownership Structure and Earnings Quality Pre- and Post-IFRS: Does Investor Protection Matter?

Alhadi¹,

Senik

Johari

et al. 2020

AJBA

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Manuscript type: Research paper Research aims: This study examines whether managerial and institutional ownership is associated with higher earnings quality (EQ) after the implementation of International Financial Reporting Standards (IFRS), in comparison to the pre-IFRS period. It also examines the moderating effect of investor protection (INPT) on the link between ownership structure and EQ. Design/Methodology/Approach: This study uses a dynamic panel data modelling on a sample of 2090 firm-year observations, from 2007-2016, in Malaysia. This study applies the generalized method of moments (GMM) to deal with the econometric problems. Research findings: The results indicate that managerial ownership is essential for improving EQ before and after IFRS adoption. No

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“…Francis & Schipper (1999) (Abdullah et al, (2017), dan Ismawati et al, (2018), yang menunjukkan tingkat manajemen laba menjadi lebih kecil setelah mengadopsi IFRS. Selain itu, Garcia et al, (2016) (Setiawati & Na'im, 2000). Barth et al, (2008) Berdasarkan hasil analisis regresi moderasi seperti yang disajikan pada Tabel 3, maka persamaan regresi yang dihasilkan adalah sebagai berikut :…”

Section: Pendahuluanunclassified

Manajemen Laba Memoderasi Pengaruh Perubahan Laba, Perubahan Nilai Buku Ekuitas pada Relevansi Nilai Informasi Akuntansi

Andriawan

Wiratmaja

2019

E-Jurnal Akuntansi

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The research objective is to prove earnings management moderates the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. Data analysis using multiple regression analysis and moderated regression analysis is used to test earnings management in moderating the effect of earnings changes and changes in equity book values on the relevance of the value of accounting information. The results of the study are changes in earnings and changes in the book value of equity have a positive effect on the relevance of the value of accounting information, in addition earnings management weakens the influence of changes in earnings and changes in equity book values on the relevance of accounting information. The research implications are supporting and adding empirical evidence about agency theory, and positive contributions to users of financial statements. Keywords: Value relevance, profit, equity book value, earnings management

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Does an IFRS adoption increase value relevance and earnings timeliness in Latin America?

Cited by 50 publications

References 47 publications

IFRS adoption and CEO compensation: evidence from listed banks in Nigeria

IFRS adoption and CEO compensation: evidence from listed banks in Nigeria

Ownership Structure and Earnings Quality Pre- and Post-IFRS: Does Investor Protection Matter?

Manajemen Laba Memoderasi Pengaruh Perubahan Laba, Perubahan Nilai Buku Ekuitas pada Relevansi Nilai Informasi Akuntansi

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