The impact of international financial reporting standards on Canadian accounting quality

Juan Camilo Cardona Montoya, Abel María Cano Morales

Resultado de la investigación: Contribución a una revistaArtículo

2 Citas (Scopus)

Resumen

© 2017. This paper examines whether the application of International Financial Reporting Standards (IFRS) is associated with higher accounting quality in Canada. By using a sample of domiciled and listed companies in the Canadian markets, the change in accounting quality is assessed under two measurement expressions: the value relevance and the level of accounting conservatism. The findings suggest that the accounting information, generated under IFRS, is associated with greater usefulness by market agents; Additionality, the negative returns are incorporated with greater timely in the earnings, regarding to the positive returns. Both results are associated with higher accounting quality.
Idioma originalInglés estadounidense
PublicaciónEspacios
EstadoPublicada - 1 ene 2017

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