The conditional effect of culture on the relationship between ifrs adoption strategies and earnings management
The purpose of this paper is to investigate the relationship between IFRS adoption strategies and earnings management and examine the conditional effect of culture on this link. The research was based on a sample of firms located in 35 developed and developing countries. The empirical results provid...
| Main Authors: | Alhammad, Abdullah, Atqa, Asna Abdullah, Latiff, Ahmed Razman Abdul, Azman-Saini, W. N. W. |
|---|---|
| Format: | Article |
| Published: |
Society for Alliance, Fidelity and Advancement (SAFA)
2020
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/111645/ |
Similar Items
Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality
by: Alhammad, Abdullah Hammad
Published: (2020)
by: Alhammad, Abdullah Hammad
Published: (2020)
International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
by: Alhammad, Abdullah Hammad, et al.
Published: (2020)
by: Alhammad, Abdullah Hammad, et al.
Published: (2020)
The relationship between loss, macroeconomic condition and conservatism
by: Abdullah Atqa, Asna, et al.
Published: (2019)
by: Abdullah Atqa, Asna, et al.
Published: (2019)
Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption
by: Ayedh, Abdullah Mohamed, et al.
Published: (2019)
by: Ayedh, Abdullah Mohamed, et al.
Published: (2019)
IFRS adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)
by: Alhadi, Saleh M. A. Abd
Published: (2019)
IFRs adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)
by: Alhadi, Saleh M. A. Abd
Published: (2019)
The Effect of IFRS 16 Adoption on Earnings Quality and Audit Fees: Evidence From the Airline Industry
by: Li, Chunyu
Published: (2022)
by: Li, Chunyu
Published: (2022)
Institutional ownership and earnings quality pre- and post-IFRS
by: Alhadi, Saleh M. A. Abd, et al.
Published: (2018)
by: Alhadi, Saleh M. A. Abd, et al.
Published: (2018)
Earnings And Balance Sheet
Conservatism In Malaysia: The
Influence Of Ifrs, Corporate
Governance And Institutional
Culture In Malaysia
by: Marziana Madah, Marzuki
Published: (2013)
by: Marziana Madah, Marzuki
Published: (2013)
An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms
by: HU, QING
Published: (2016)
by: HU, QING
Published: (2016)
Relationship between corporate governance mechanisms, IFRS adoption, and audit quality in Saudi Arabia
by: Fallatah, Emad Mohammed
Published: (2021)
by: Fallatah, Emad Mohammed
Published: (2021)
Investment, IFRS adoption and conditional accounting conservatism in South Asia / Isuru Nadeesha Manawadu
by: Isuru Nadeesha , Manawadu
Published: (2019)
by: Isuru Nadeesha , Manawadu
Published: (2019)
IFRS adoption and economic growth in developing economies
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2021)
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2021)
Impact of adoption of IFRS on thinly capitalised Australian companies
by: Taylor, Grantley, et al.
Published: (2008)
by: Taylor, Grantley, et al.
Published: (2008)
The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises
by: ZHANG, YI
Published: (2016)
by: ZHANG, YI
Published: (2016)
Early adoption of new standards among Malaysian public
listed firms: organisational characteristics and the diffusion
of innovation perspective
by: Ngalim, Siti Manisah, et al.
Published: (2008)
by: Ngalim, Siti Manisah, et al.
Published: (2008)
Ownership structure and earnings quality pre- and post-IFRS: does investor protection matter?
by: Abd Alhadi, Saleh, et al.
Published: (2020)
by: Abd Alhadi, Saleh, et al.
Published: (2020)
The Effects of IFRS adoption on Accounting Quality: Evidence from China
by: Liu, Zheng
Published: (2009)
by: Liu, Zheng
Published: (2009)
Impacts of adoption of IFRS on the thinly capitalised position of Australian companies
by: Taylor, Grantley, et al.
Published: (2009)
by: Taylor, Grantley, et al.
Published: (2009)
IFRS adoption and information quality: evidence from emerging market
by: Seyed Sajad Ebrahimi Rad,, et al.
Published: (2014)
by: Seyed Sajad Ebrahimi Rad,, et al.
Published: (2014)
Measuring Internet Financial Reporing (IFR) disclosure strategy
by: Kamarul Baraini Keliwon,, et al.
Published: (2017)
by: Kamarul Baraini Keliwon,, et al.
Published: (2017)
Earnings management and corporate efficiency pre-and post-IFRS: Evidence from Taiwanese listed electronics corporations.
by: Wang, Wei-Kang, et al.
Published: (2023)
by: Wang, Wei-Kang, et al.
Published: (2023)
Earnings And Balance Sheet Conservatism
In Malaysia: The Effect Of Malaysia's
Convergence To International Financial
Reporting Standards (Ifrs)
by: Marzuki, Marziana Madah, et al.
Published: (2016)
by: Marzuki, Marziana Madah, et al.
Published: (2016)
The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies
by: Wan Lokman, Wan Abdul Wahid, et al.
Published: (2013)
by: Wan Lokman, Wan Abdul Wahid, et al.
Published: (2013)
The potential adoption of IFRS for U.S. issuers: A textual analysis of responses to the proposal
by: Pawsey, N., et al.
Published: (2013)
by: Pawsey, N., et al.
Published: (2013)
The relationship between state's revenues and expenditures in Malaysia: some robust results
by: Habibullah, Muzafar Shah, et al.
Published: (2025)
by: Habibullah, Muzafar Shah, et al.
Published: (2025)
How Effective is IFRS?
by: Lin, Si Xin
Published: (2011)
by: Lin, Si Xin
Published: (2011)
Impact of firms’ life-cycle on conservatism: the Malaysian evidence
by: Abdullah, Asna Atqa, et al.
Published: (2014)
by: Abdullah, Asna Atqa, et al.
Published: (2014)
IFRS adoption, institutional quality and foreign direct investment inflows: a dynamic panel analysis
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2017)
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2017)
IFRS adoption, institutional quality and foreign direct investment inflows: a dynamic panel analysis
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2017)
by: Owusu, Godfred Matthew Yaw, et al.
Published: (2017)
Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption
by: Taylor, Grantley J.
Published: (2008)
by: Taylor, Grantley J.
Published: (2008)
First time reporting of Key Audit Matters (KAM) by Malaysian auditors
by: Ismail, Hashanah, et al.
Published: (2018)
by: Ismail, Hashanah, et al.
Published: (2018)
Syariah based accounting (SbA): awareness of the accounting academicians in Malaysia
by: Abd Talib, Maswati, et al.
Published: (2014)
by: Abd Talib, Maswati, et al.
Published: (2014)
Syari'ah-based accounting (sbA): awareness of accounting academicians in Malaysia
by: Abd. Talib, Maswati, et al.
Published: (2014)
by: Abd. Talib, Maswati, et al.
Published: (2014)
An Investigation of the Convergence of
PRC GAAP with IFRS
by: WANG, NAN
Published: (2006)
by: WANG, NAN
Published: (2006)
The relationship between board leadership structure and earnings management in Asia-Pacific
by: Yasser, Qaiser Rafique, et al.
Published: (2016)
by: Yasser, Qaiser Rafique, et al.
Published: (2016)
Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.
by: Santi, Monica, et al.
Published: (2017)
by: Santi, Monica, et al.
Published: (2017)
Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
by: Santi, Monica, et al.
Published: (2017)
by: Santi, Monica, et al.
Published: (2017)
Moderating effect of IFRS on ownership-structures–audit-quality relationship for listed firms in Saudi Arabia
by: Fallatah, Emad Mohammed, et al.
Published: (2021)
by: Fallatah, Emad Mohammed, et al.
Published: (2021)
Exploring Internet Financial Reporting (IFR) strategies of firms in Malaysia / Kamarul Baraini Keliwon ... [et al.]
by: Keliwon, Kamarul Baraini, et al.
Published: (2014)
by: Keliwon, Kamarul Baraini, et al.
Published: (2014)
Similar Items
-
Mediating effect of institutions and moderating effect of culture on the relationship between IFRS adoption strategies and accounting quality
by: Alhammad, Abdullah Hammad
Published: (2020) -
International Financial Reporting Standards adoption strategies effects on supply chain management, corruption and accounting quality: international evidence
by: Alhammad, Abdullah Hammad, et al.
Published: (2020) -
The relationship between loss, macroeconomic condition and conservatism
by: Abdullah Atqa, Asna, et al.
Published: (2019) -
Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption
by: Ayedh, Abdullah Mohamed, et al.
Published: (2019) -
IFRS adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)