alexa Abstract | Impact of 2008 Financial Crisis On Earnings Quality :IFRS and US GAAP Differential Case of France and United States
ISSN: 2472-114X

International Journal of Accounting Research
Open Access

OMICS International organises 3000+ Global Conferenceseries Events every year across USA, Europe & Asia with support from 1000 more scientific Societies and Publishes 700+ Open Access Journals which contains over 50000 eminent personalities, reputed scientists as editorial board members.

Open Access Journals gaining more Readers and Citations

700 Journals and 15,000,000 Readers Each Journal is getting 25,000+ Readers

This Readership is 10 times more when compared to other Subscription Journals (Source: Google Analytics)

Research Article Open Access

Abstract

The purpose of this paper is to evaluate the impact of 2008 financial crisis in two countries adopting two different accounting and financial systems: France (IFRS) and United States (US GAAP). From two French and American samples of 4030 firm–year observations (from 2004 to 2013), we found significant discrepancies between the two countries and within the same country. For French companies, only the persistence was degraded during 2008 and this deterioration mitigated after the year of the crisis. However, the effect of the crisis on the earnings quality of US companies was paradoxical: negative effect on predictability, value relevance and timeliness and positive effect on conservatism and without effects on earnings management.

To read the full article Peer-reviewed Article PDF image

Author(s): Slaheddine T and Fakhfakh H

Keywords

Earnings Quality, Proxies, Financial Crisis, Accounting Proxies, Predictability, Persistence, Smoothness, Accruals, Value relevance, Timeliness, TLR, TPR, Conservatism, IFRS, US GAAP, Account, Accounting ethics, Accounting information system, Audit, Balance sheet, Banking, Budgeting, Cost Accounting, Credit, Financial Analysis, Financial Reporting, International finance, Reporting Management, spreadsheet design, Statistics, Strategic Cost Analysis, Strategic Information, Taxation

Share This Page

Additional Info

Loading
Loading Please wait..
 
 
 
Peer Reviewed Journals
 
Make the best use of Scientific Research and information from our 700 + peer reviewed, Open Access Journals
International Conferences 2017-18
 
Meet Inspiring Speakers and Experts at our 3000+ Global Annual Meetings

Contact Us

 
© 2008-2017 OMICS International - Open Access Publisher. Best viewed in Mozilla Firefox | Google Chrome | Above IE 7.0 version
adwords