Marcus Salewski

Accounting quality under IFRS

Essays on value relevance, earnings management and disclosure quality

Dokumente und Dateien

Hinweis

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Kurzfassung in Englisch

Since 2005, publicly traded European companies are required to prepare their consolidated financial statements in accordance with International Financial Reporting Standards (IFRS). This is the result of the so-called “IAS-Regulation” of the European Parliament and of the European Council (Regulation (EC) No. 1606/2002) which formulates two objectives directly related to financial reporting: (higher) comparability and transparency of financial statements. With regard to transparency, researchers often rely on proxies to measure the quality of financial statements. In this dissertation, I follow this approach and examine the quality of IFRS financial statements relying on different proxies, such as value relevance, the degree of earnings management, and disclosure quality. The four papers in this dissertation cover research questions related to the determinants and consequences of managerial discretion in the three most important components of financial statements: the balance sheet, the income statement, and the notes. In summary, this dissertation answers important questions concerning the quality of accounting under IFRS which have remained unanswered – and in some cases even unasked – until now. Therefore, this dissertation has a material impact on the understanding of accounting quality under IFRS.

weitere Metadaten

Schlagwörter
(Deutsch)
Qualität der Rechnungslegung, IFRS, Wertrelevanz, Bilanzpolitik, Ergebnisqualität, Qualität der Anhangangaben
Schlagwörter
(Englisch)
IFRS, value relevance, earnings management, earnings quality, disclosure quality
DDC Klassifikation330
RVK KlassifikationQP 820
Institution(en) 
HochschuleHHL Leipzig Graduate School of Management
BetreuerProf. Dr. Henning Zülch
GutachterProf. Dr. Henning Zülch
Prof. Dr. Wilhelm Althammer
DokumententypDissertation
SpracheEnglisch
Tag d. Einreichung (bei der Fakultät)12.12.2013
Tag d. Verteidigung / Kolloquiums / Prüfung13.02.2014
Veröffentlichungsdatum (online)13.05.2014
persistente URNurn:nbn:de:bsz:14-qucosa-135412
Inhaltsverzeichnis1 Accounting Quality under IFRS – Essays on Value Relevance, Earnings
Management and Disclosure Quality: An Overview … 1
1.1 Introduction … 2
1.2 Overview of the Manuscripts … 4
1.3 Principal Research Contributions … 13
References … 16

2 Discretion in the Accounting for Defined Benefit Obligations - An Empirical Analysis of German IFRS Statements … 19
2.1 Introduction … 21
2.2 Literature Review … 25
2.3 Research Approach … 29
2.4 Results … 38
2.5 Conclusion … 45
References … 54

3 The Association between Corporate Social Responsibility (CSR) and Earnings Quality - Evidence from European Blue Chips … 59
3.1 Introduction … 61
3.2 Literature Review and Hypothesis Development … 63
3.3 Research Design … 70
3.4 Results … 79
3.5 Conclusion … 88
References … 101

4 Reexamining OCI Pricing - Empirical Analysis of Reporting Location
Changes due to IAS 1 (rev. 2007) … 105
4.1 Introduction and Background … 107
4.2 Literature Review … 111
4.3 Research Approach and Hypotheses Development ...114
4.4 Results … 121
4.5 Conclusion … 130
References … 150

5 Short-term and Long-term Effects of IFRS Adoption on Disclosure Quality
and Earnings Management … 155
5.1 Introduction … 157
5.2 Institutional Background: The Development of the German Accounting
Environment … 161
5.3 Related Literature and Hypotheses Development … 164
5.4 Research Design … 175
5.5 Results … 186
5.6 Conclusion … 195
References … 209

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