Document Type
Article
Publication Date
10-1-2017
Publication Title
Journal of Applied Business and Economics
First Page
49
Last Page
59
Abstract
The purpose of this paper is to explore whether the adoption of the International Financial Reporting Standards (IFRS) has an impact on the quality of earnings in Latin America. Studying a sample offirms from Argentina, Brazil, Chile, Mexico, and Peru, I find that management reports a lower level of discretionary accruals after the implementation of the IFRS. In addition, this study provides evidence that earnings are more persistent and stock prices are more associated with earning numbers after the application of IFRS. This paper provides evidence that earnings quality has increased after the adoption of IFRS in Latin America.
Recommended Citation
Melgarejo, Mauricio, "Additional Evidence on the Impact of the International Financial Reporting Standards on Earnings Quality: Evidence from Latin America" (2017). Scholarship and Professional Work - Business. 288.
https://digitalcommons.butler.edu/cob_papers/288
Included in
Accounting Commons, Corporate Finance Commons, Finance and Financial Management Commons, International Business Commons, Other Business Commons
Notes
This article was originally published in Journal of Applied Business and Economics ,2017 Volume 19, Issue 7: 49-59.