Earnings quality in private firms: The role of IFRS and firm-level reporting incentives

私营企业的盈利质量：国际财务报告准则和企业层面报告激励措施的作用

• 批准号: 198577667
• 负责人: Professor Dr. Günther Gebhardt
• 金额: --
• 依托单位: Lehrstuhl für BWL, insbes. Wirtschaftsprüfung
• 依托单位国家: 德国
• 项目类别: Research Grants
• 财政年份: 2011
• 资助国家: 德国
• 起止时间: 2010-12-31 至 2012-12-31
• 项目状态: 已结题
• 来源: https://gepris.dfg.de/gepris/projekt/198577667?language=en
• 关键词: Earnings; quality; private; firms; role

Private firms, i.e. firms whose shares are not publicly listed, constitute more than 90% of all firms in most economies in the world. Existing empirical literature on the effects of IFRS adoption so far has almost exclusively focused on publicly listed firms. We aim to close this gap by providing an empirical analysis of the impact of IFRS adoption on the earnings quality of private firms. Further, we will investigate the role of firm-level reporting incentives in determining earnings quality upon the adoption of IFRS. To pursue these research questions we focus on the German setting where interestingly and yet largely unobserved a considerable number of private firms has recently adopted IFRS for consolidated financial statements. In our empirical analyses we will use well-accepted measures of earnings quality (e.g. for earnings management, timely loss recognition) and employ regression techniques in different designs like a within-firm analysis and a control group analysis. We expect our results to provide useful insights into the largely unknown reporting practices of private firms.

在世界上大多数经济体中，私营企业，即股票未公开上市的企业，占所有企业的90%以上。到目前为止，关于采用国际财务报告准则的影响的现有实证文献几乎完全集中在上市公司。我们的目标是通过提供采用国际财务报告准则对私营公司盈余质量影响的实证分析来缩小这一差距。此外，我们将探讨采用国际财务报告准则后，公司层面的报告激励在决定盈余质量方面的作用。为了追求这些研究问题，我们将重点放在德国的环境中，有趣的是，相当多的私营公司最近采用了合并财务报表的国际财务报告准则，但在很大程度上没有被注意到。在我们的实证分析中，我们将使用公认的盈余质量衡量标准（例如，盈余管理，及时损失确认），并在不同的设计中采用回归技术，如公司内部分析和对照组分析。我们希望我们的研究结果能够为私营公司鲜为人知的报告实践提供有用的见解。

项目成果

IFRS adoption, reporting incentives and financial reporting quality in private firms

• DOI: 10.1111/jbfa.12315
• 发表时间: 2018-07-01
• 期刊: JOURNAL OF BUSINESS FINANCE & ACCOUNTING
• 影响因子: 2.9
• 作者: Bassemir, Moritz;Novotny-Farkas, Zoltan
• 通讯作者: Novotny-Farkas, Zoltan

Why do private firms adopt IFRS?

• DOI: 10.1080/00014788.2017.1357459
• 发表时间: 2018-01-01
• 期刊: ACCOUNTING AND BUSINESS RESEARCH
• 影响因子: 1.7
• 作者: Bassemir, Moritz