Earnings management under German GAAP versus IFRS

References

• Ashbaugh , H. 2001 . Non-US firms' accounting standards choices . Journal of Accounting and Public Policy , 20 ( 2 ) : 129 – 153 .
   Google Scholar
• Ball , R. , Kothari , S. P. and Robin , A. 2000 . The effect of international institutional factors on properties of accounting earnings . Journal of Accounting and Economics , 29 ( 1 ) : 1 – 51 .
   Web of Science ®Google Scholar
• Ball , R. , Robin , A. and Wu , J. S. 2003 . Incentives versus standards: properties of accounting income in four East Asian countries, and implications for acceptance of IAS . Journal of Accounting and Economics , 36 ( 1–3 ) : 235 – 270 .
   Web of Science ®Google Scholar
• Becker , C. L. , DeFond , M. L. , Jiambalvo , J. and Subramanyam , K. R. 1998 . The effect of audit quality on earnings management . Contemporary Accounting Research , 15 ( 1 ) : 1 – 24 .
   Google Scholar
• Cuijpers , R. and Buijink , W. Voluntary adoption of non-local GAAP in the European Union: a study of determinants and consequences . 2003 . Universiteit Maastricht and Universiteit van Tilburg . Working Paper
   Google Scholar
• Dechow , P. M. , Sloan , R. G. and Sweeney , A. P. 1995 . Detecting earnings management . The Accounting Review , 70 ( 2 ) : 193 – 225 .
   Web of Science ®Google Scholar
• DeFond , M. L. and Jiambalvo , J. 1991 . Incidence and circumstances of accounting errors . The Accounting Review , 66 ( 3 ) : 643 – 655 .
   Web of Science ®Google Scholar
• DeFond , M. L. and Jiambalvo , J. 1994 . Debt covenant violation and manipulation of accruals . Journal of Accounting and Economics , 17 ( 1/2 ) : 145 – 176 .
   Web of Science ®Google Scholar
• Dumontier , P. and Raffournier , B. 1998 . Why firms comply voluntarily with IAS . Journal of International Financial Management and Accounting , 9 ( 3 ) : 216 – 245 .
   Google Scholar
• El-Gazzar , S. M. , Finn , P. M. and Jacob , R. 1999 . An empirical investigation of multinational firms' compliance with International Accounting Standards . The International Journal of Accounting , 34 ( 2 ) : 239 – 248 .
   Google Scholar
• Fédération des Experts Comptables Européens (FEE) . 2002 . The Role of Accounting and Auditing in Europe , FEE .
   Google Scholar
• Francis , J. and Wang , D. Are Big 4 audit firms conservative only in the United States? . 2003 . University of Missouri–Columbia . Working Paper
   Google Scholar
• Gore , P. , Pope , P. F. and Singh , A. K. Non-audit services, auditor independence and earnings management . 2001 . Lancaster University . Working Paper
   Google Scholar
• Guenther , D. A. and Young , D. 2000 . The association between financial accounting and measures of real economic activity: a multinational study . Journal of Accounting and Economics , 29 ( 1 ) : 53 – 72 .
   Web of Science ®Google Scholar
• Haller , A. 1992 . The relationship of financial and tax accounting in Germany: a major reason for accounting disharmony in Europe . The International Journal of Accounting , 27 ( 4 ) : 310 – 323 .
   Google Scholar
• Harris , T. S. , Lang , M. and Möller , H. P. 1994 . The value relevance of German accounting measures: an empirical analysis . Journal of Accounting Research , 32 ( 2 ) : 187 – 209 .
   Web of Science ®Google Scholar
• Healy , P. M. and Wahlen , J. M. 1999 . A review of the earnings management literature and its implications for standard setting . Accounting Horizons , 13 ( 4 ) : 365 – 383 .
   Google Scholar
• Jones , J. 1991 . Earnings management during import relief investigations . Journal of Accounting Research , 29 ( 2 ) : 193 – 228 .
   Web of Science ®Google Scholar
• La Porta , R. , Lopez-de-Silanes , F. , Shleifer , A. and Vishny , R. 2000 . Investor protection and corporate governance . Journal of Financial Economics , 58 ( 1/2 ) : 3 – 27 .
   Web of Science ®Google Scholar
• Leuz , C. and Verrechia , R. E. 2000 . The economic consequences of increased disclosure . Journal of Accounting Research , 38 ( Suppl. ) : 91 – 124 .
   Web of Science ®Google Scholar
• Leuz , C. , Nanda , D. and Wysocki , P. D. 2003 . Earnings management and investor protection: an international comparison . Journal of Financial Economics , 69 ( 3 ) : 505 – 528 .
   Web of Science ®Google Scholar
• Macharzina , K. and Langer , K. 2002 . “ Financial reporting in Germany ” . In Comparative International Accounting, , 7th edn , Edited by: Nobes , C. and Parker , R. 239 – 266 . Upper Saddle River , NJ : Prentice-Hall .
   Google Scholar
• Maddala , G. S. 1983 . Limited-Dependent and Qualitative Variables in Econometrics , Cambridge : Cambridge University Press .
   Google Scholar
• Maddala , G. S. 2001 . Introduction to Econometrics New York: John Wiley)
   Google Scholar
• Maijoor , S. and Vanstraelen , A. Earnings management: the effects of national audit environment, audit quality and international capital markets . 2002 . Universiteit Maastricht . Working Paper
   Google Scholar
• McNichols , M. 2000 . Research design issues in earnings management studies . Journal of Accounting and Public Policy , 19 ( 4/5 ) : 313 – 345 .
   Google Scholar
• Murphy , A. B. 1999 . Firm characteristics of Swiss companies that utilize International Accounting Standards . International Journal of Accounting , 35 ( 1 ) : 121 – 131 .
   Google Scholar
• Nobes , C. 2002 . “ International harmonization of accounting ” . In Comparative International Accounting, , 7th edn , Edited by: Nobes , C. and Parker , R. 72 – 102 . Upper Saddle River , NJ : Prentice-Hall .
   Google Scholar
• Street , D. L. and Gray , S. J. 2002 . Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph . Journal of International Accounting, Auditing and Taxation , 11 ( 1 ) : 51 – 76 .
   Google Scholar
• Street , D. L. , Gray , S. J. and Bryant , S. M. 1999 . Acceptance and observance of International Accounting Standards: an empirical study of companies claiming to comply with IASs . The International Journal of Accounting , 34 ( 1 ) : 11 – 48 .
   Google Scholar
• Subramanyam , K. R. 1996 . The pricing of discretionary accruals . Journal of Accounting and Economics , 22 ( 1–3 ) : 249 – 281 .
   Web of Science ®Google Scholar
• Vander , Bauwhede . Earnings management in a non-Anglo-Saxon environment: the impact of audit quality, public ownership and stakeholders . 2001 . pp. 408 pp Catholic University Leuven . Dissertation
   Google Scholar
• Watts , R. L. and Zimmerman , J. L. 1990 . Positive accounting theory: a ten year perspective . The Accounting Review , 65 ( 1 ) : 131 – 156 .
   Web of Science ®Google Scholar
• Young , S. 1999 . Systematic measurement error in the estimation of discretionary accruals: an evaluation of alternative modelling procedures . Journal of Business Finance and Accounting , 26 ( 7/8 ) : 833 – 862 .
   Google Scholar