The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Evidence from Chilean firms
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| Format: | Artículo científico |
| Sprache: | en |
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Consejo Latinoamericano de Escuelas de Administración
2013
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| _version_ | 1876445420539871232 |
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| author | Mauricio Jara Bertin |
| author_facet | Mauricio Jara Bertin |
| contents | The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Evidence from Chilean firms Mauricio Jara Bertin José Tomás Arias Moya Administración y Contabilidad NIIF Earnings Accounting Emerging market Annual stock returns Purpose – The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects the earnings conservatism of the firms that adopt them. Design/methodology/approach – Using a conditional earnings conservatism model, the authors compare the conservatism of the firms by periods of using or not using IFRS standards for a sample of 95 listed Chilean firms between 1999 and 2010. Findings – The authors’ results show that conditional earnings conservatism is more pronounced under IFRS standards and suggest that the use of IFRS improves the relevance and reliability of the reported accounting information. Originality/value – The authors provide new evidence from a Latin-American emerging market and they shed some light on the potential effect of IFRS implementation for several Latin-American countries that are in the on-going process of convergence. 2013 artículo científico 1012-8255 https://www.redalyc.org/articulo.oa?id=71629937007 en http://www.redalyc.org/revista.oa?id=716 Academia. Revista Latinoamericana de Administración application/pdf Consejo Latinoamericano de Escuelas de Administración Academia. Revista Latinoamericana de Administración (Perú) Num.1 Vol.26 |
| format | Artículo científico |
| id | redalyc_71629937007 |
| institution | Redalyc |
| language | en |
| publishDate | 2013 |
| publisher | Consejo Latinoamericano de Escuelas de Administración |
| spellingShingle | The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Evidence from Chilean firms Mauricio Jara Bertin Administración y Contabilidad NIIF Earnings Accounting Emerging market Annual stock returns The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Evidence from Chilean firms Mauricio Jara Bertin José Tomás Arias Moya Administración y Contabilidad NIIF Earnings Accounting Emerging market Annual stock returns Purpose – The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects the earnings conservatism of the firms that adopt them. Design/methodology/approach – Using a conditional earnings conservatism model, the authors compare the conservatism of the firms by periods of using or not using IFRS standards for a sample of 95 listed Chilean firms between 1999 and 2010. Findings – The authors’ results show that conditional earnings conservatism is more pronounced under IFRS standards and suggest that the use of IFRS improves the relevance and reliability of the reported accounting information. Originality/value – The authors provide new evidence from a Latin-American emerging market and they shed some light on the potential effect of IFRS implementation for several Latin-American countries that are in the on-going process of convergence. 2013 artículo científico 1012-8255 https://www.redalyc.org/articulo.oa?id=71629937007 en http://www.redalyc.org/revista.oa?id=716 Academia. Revista Latinoamericana de Administración application/pdf Consejo Latinoamericano de Escuelas de Administración Academia. Revista Latinoamericana de Administración (Perú) Num.1 Vol.26 |
| title | The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Evidence from Chilean firms |
| topic | Administración y Contabilidad NIIF Earnings Accounting Emerging market Annual stock returns |
| url | https://www.redalyc.org/articulo.oa?id=71629937007 |