Mandatory IFRS Adoption and Earnings Quality: Evidence from the UK

Mohammad Issa Almaharmeh and Ra’ed Masa’deh

Modern Applied Science, 2018, vol. 12, issue 11, 197

Abstract: This study examines the effect of mandatory IFRS adoption on the quality of accounting earnings for the firms listed in London Stock Exchange. After examining 9056 firm year observations for the period from 1994 to 2013 the results suggest that the mandatory adoption of IFRS leads to higher earnings quality. This study extends the current literature that examines the consequences of mandating IFRS adoption in the UK and shows that adopting high quality accounting standards leads to high quality accounting numbers.

Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ibn:masjnl:v:12:y:2018:i:11:p:197

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