International Accounting Standards and Accounting Quality

by: Mary Barth, Wayne Landsman dan Mark Lang

We compare characteristics of accounting data for firms that adopt International Accounting Standards (IAS) to a match sample of firms that do not to investigate whether reporting under IAS is associated with predictable differences in accounting quality and cost of capital. After IAS adoption, firms evidance less earnings management, more timely loss recognition, and more value relevance of accounting quality after adoption than before suggesting that IAS adoption is associated with an improvement in accounting quality. While more speculative, our result also provide weak evidance that IAS adoption firms may enjoy lower cost of capital after adoption than non-adoption firms, and a reduction in cost of capital following adoption. Overall, our result suggest an improvement in accounting quality associated with IAS adoption.

Artikel lengkap dapat didownload disini -> IAS and Accounting Quality

Ulasan artikel ini dapat didownload disini -> Ulasan Artikel IAS and Accounting Quality


About Luciana Spica Almilia

Peneliti dan Dosen Tetap Jurusan Akuntansi (STIE Perbanas Surabaya)
This entry was posted in Artikel Akuntansi Internasional. Bookmark the permalink.

5 Responses to International Accounting Standards and Accounting Quality

  1. Rasyid Suyitno says:

    Great site…!!!!

    Dear Ms…

    Please give me articles all kind about Accounting Theory and International Accounting because needed urgent.

    Thanks before
    Semester VII UNKRIS-Jakarta

  2. yanti says:


    Please give me articles all kind about accounting theory and international accounting for profit & lost..


  3. Calya says:

    Waw, it’s great.

    Please give me all kind articles about International Accounting. I need it. Germany, Japanese, and another kund of Accounting. It’ll very glad if i get it fast.

    Thank you so much Ms..
    I’m waiting.


  4. felin says:

    hello ms….

    please give me all kinds articles about International Accounting Standards and Accounting Quality. very need this articles…

    thank you for u attention….
    i’m waiting this articles…

  5. irwan_ says:

    thanks ms..

    I have task about International Accounting Standarts, its helpfull..

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