IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador

This paper examines changes in earnings quality, including accruals, earnings smoothing, and asymmetric loss recognition schedules, following the mandatory adoption of IFRS in Ecuador. Using 5,436 year-firm observations, we employ a differences-in-differences approach, comparing the effect of IFRS...

Full description

Bibliographic Details

Main Authors:	Nikola Petrovic, Magdalena Barreiro, Priscila Hermida
Format:	Artigo
Language:	Espanhol
Published:	Universidad de Cuenca 2023-07-01
Series:	Revista Economía y Política
Subjects:	IFRS earnings quality asymmetric timelines of loss recognition
Online Access:	https://publicaciones.ucuenca.edu.ec/ojs/index.php/REP/article/view/4618
Tags:	Add Tag No Tags, Be the first to tag this record!