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Mandatory IFRS adoption and earnings quality in different institutional settings: a comparison between Italy and the UK

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  • Domenico Campa
  • Ray Donnelly

Abstract

Evidence pertaining to the effect of IFRS adoption on earnings quality in the EU is mixed with results varying by country. Potential reasons for the conflicting results include the diverse institutional settings in which European firms operate as well as methodological issues. We use a sample of firms operating in Italy and in the UK, matched on the basis of size and industry, to examine the relative changes in earnings quality after the mandatory IFRS introduction. Our results refute the suggestion that IFRS are not suitable for code law countries while they accept the evidence that IFRS do not improve earnings quality when it is already at an adequate level.

Suggested Citation

  • Domenico Campa & Ray Donnelly, 2016. "Mandatory IFRS adoption and earnings quality in different institutional settings: a comparison between Italy and the UK," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(1), pages 24-44.
    • Handle: RePEc:ids:ijaape:v:12:y:2016:i:1:p:24-44
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