Contribution to the analysis of the effect of adopting IFRS on the quality of accounting numbers
type: Dataset
description: The main objective of this thesis is to study the effect of the mandatory adoption of IFRS on the accounting quality. Empirical tests have focused on two panels, the first consists of 14 European countries adopting IFRS and the second is composed of eight others non-adopters of IFRS. Both panels were divided according to their institutional features: the force of law, the degree of incentive for financial reporting and the differences between local GAAP and IFRS. The results of empirical tests indicate that the adoption of IFRS has had a positive effect on the informational relevance of accounting numbers on the compared institutional groups. Conversely, empirical tests show an increase in earnings management after the adoption of IFRS. Finally, the results of tests on the quality of earnings attributes are mixed and differ depending on institutional factors.
issued: 2026-05-05T10:04:14.162018
language: fr
modified: 2026-05-05T10:04:14.162024
contact point: Organization
  fn: CCSD
keyword: accounting-quality
keyword: earnings-management
keyword: facteurs-institutionnels
keyword: gestion-des-resultats
keyword: ifrs
keyword: infoeu-reposemanticsdoctoralthesis
keyword: institutional-factors
keyword: pertinence-informationnelle
keyword: qualite-des-resultats
keyword: shsgestionhumanities-and-social-sciencesbusiness-administration
keyword: theses
keyword: value-relevance
landing page: https://theses.hal.science/tel-00997467

Contribution to the analysis of the effect of adopting IFRS on the quality of accounting numbers
type: Distribution
format: HTML
issued: 2026-05-05T10:04:14.174426
modified: 2026-05-05T10:04:14.144456
access URL: https://theses.hal.science/tel-00997467

test_moissonnage_selune
type: Agent