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How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel

Author

Listed:
  • Ramzi Benkraiem

    (Audencia Business School)

  • Itidel Bensaad
  • Faten Lakhal

    (IRG - Institut de Recherche en Gestion - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12 - Université Gustave Eiffel)

Abstract

No abstract is available for this item.

Suggested Citation

  • Ramzi Benkraiem & Itidel Bensaad & Faten Lakhal, 2022. "How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel," Post-Print hal-03545070, HAL.
    • Handle: RePEc:hal:journl:hal-03545070
    DOI: 10.1016/j.intaccaudtax.2021.100445
    Note: View the original document on HAL open archive server: https://audencia.hal.science/hal-03545070v1
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    References listed on IDEAS

    as
    1. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 46(3), pages 467-498, June.
    2. Kwanghee Cho & Kyoung-min Kwon & Han Yi & Yongsuk Yun, 2015. "The Effect of International Financial Reporting Standards Adoption on the Relation Between Earnings Quality and Information Asymmetry in Korea," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 51(S3), pages 95-117, May.
    3. Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 38, pages 91-124.
    4. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    5. David Abad & M. Fuensanta Cutillas†Gomariz & Juan Pedro Sánchez†Ballesta & José Yagüe, 2018. "Does IFRS Mandatory Adoption Affect Information Asymmetry in the Stock Market?," Australian Accounting Review, CPA Australia, vol. 28(1), pages 61-78, March.
    6. Irene Karamanou & George P. Nishiotis, 2009. "Disclosure and the Cost of Capital: Evidence from the Market's Reaction to Firm Voluntary Adoption of IAS," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 793-821, September.
    7. Lev, Baruch, 1983. "Some economic determinants of time-series properties of earnings," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 31-48, April.
    8. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    9. Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013. "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 206-224.
    10. Yu, Fang (Frank), 2008. "Analyst coverage and earnings management," Journal of Financial Economics, Elsevier, vol. 88(2), pages 245-271, May.
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    Citations

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    Cited by:

    1. Kim, Jong-Hoon & Fujiyama, Keishi & Koga, Yuya, 2024. "The effect of voluntary international financial reporting standards adoption on information asymmetry in the stock market: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 69(C).
    2. Alan Bandeira Pinheiro & Gabriele Lopes & Gabriel Gusso Mazzo, 2025. "Shining light on the shadows: The role of corruption control in the relationship between board composition and SDG disclosure," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(2), pages 1495-1507, March.
    3. Abdesslem, Rim Ben & Chkir, Imed & Saadi, Samir, 2025. "Earning quality and climate risk: The case of European firms," International Review of Financial Analysis, Elsevier, vol. 102(C).
    4. Yuan, Xue & Dong, Yu & Liang, Liang & Wei, Yuting, 2025. "The impact of carbon emission trading scheme policy on information asymmetry in the stock market: Evidence from China," Energy Policy, Elsevier, vol. 198(C).
    5. Zeng, Yanni & Liu, Mengna & Ding, Ashley & Xu, Rui & Zhang, Hao, 2023. "Cultural similarity of non-local independent directors and financial reporting quality," International Review of Financial Analysis, Elsevier, vol. 90(C).
    6. Leventis, Stergios & Dedoulis, Emmanouil & Kourdoumpalou, Stavroula, 2025. "An analysis of JIAAT editorial board composition and research review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 58(C).
    7. Dammak, Wael & Hamad, Salah Ben & de Peretti, Christian & Eleuch, Hichem, 2023. "Pricing of European currency options considering the dynamic information costs," Global Finance Journal, Elsevier, vol. 58(C).

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