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dc.contributor.authorKabir, MHen_NZ
dc.contributor.authorLaswad, Fen_NZ
dc.date.accessioned2017-09-04T00:14:56Z
dc.date.available2017-09-04T00:14:56Z
dc.date.copyright2015-12-14en_NZ
dc.identifier.citationAustralian Accounting Review, 25(4), 428-444.
dc.identifier.urihttp://hdl.handle.net/10292/10779
dc.description.abstractThis study examines the impact of improvements in institutional oversight specifically for compliance with International Financial Reporting Standards on accrual quality in Europe. The sample comprises 9339 firm-year observations from a treatment sample of three European countries that had either non-existent or relatively weak institutional oversight systems at the start of the sample period 2006–2010 but improved oversight systems thereafter, and a benchmark sample of six other European countries that had institutional oversight systems from the start of this sample period. After controlling for legal system, rule of law and other variables, we find incremental improvement in accrual quality in the treatment sample relative to the benchmark sample from the pre-enforcement period 2006–2007 to the enforcement period 2008–2010. The results suggest that institutional oversight has an incrementally positive impact on accrual quality over and above that attributable to legal system, rule of law and other variables. The results are robust to different measures of accrual quality, alternative enforcement proxy and alternative samples.en_NZ
dc.languageEnglishen_NZ
dc.publisherWiley on behalf of CPA Australiaen_NZ
dc.relation.urihttp://onlinelibrary.wiley.com/doi/10.1111/auar.12084/abstracten_NZ
dc.rightsCopyright © 2015 John Wiley & Sons. All rights reserved. Authors retain the right to place his/her pre-publication version of the work on a personal website or institutional repository. This article may not exactly replicate the final version published in (please see citation) as it is not a copy of this record. An electronic version of this article can be found online at: (Please see Publisher’s Version).
dc.subjectAccrual quality; Enforcement; IFRS; Institutional oversighten_NZ
dc.titleThe Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europeen_NZ
dc.typeJournal Article
dc.rights.accessrightsOpenAccessen_NZ
dc.identifier.doi10.1111/auar.12084en_NZ
aut.relation.endpage444
aut.relation.issue4en_NZ
aut.relation.startpage428
aut.relation.volume25en_NZ
pubs.elements-id174294
aut.relation.journalAustralian Accounting Reviewen_NZ


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