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Information Asymmetry and Accounting Conservatism under IFRS Adoption

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Show simple item record Lu, Xiaoting (Christy) 2012-05-17T14:57:13Z 2012-05-17T14:57:13Z 2012-05-17
dc.description.abstract LaFond and Watts (2008) provide evidence that information asymmetry might be a determinant of accounting conservatism. One implication of their paper is that regulators trying to reduce information asymmetry by lowering the level of accounting conservatism might be wrong. However, there is a trend in moving away from conservative accounting. The typical example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption. The results show that the level of accounting conservatism decreases after mandatory IFRS adoption, but the adoption of IFRS is likely to weaken the relationship between information asymmetry and accounting conservatism. Moreover, this paper investigates how the change of accounting conservatism under IFRS is related to the change in information environment. The finding shows that accounting conservatism increases information environment, supporting the idea that, by providing comparatively credible information, conservative accounting is beneficial to the information environment. en_US
dc.language.iso eng en_US
dc.publisher Brock University en_US
dc.subject information asymmetry en_US
dc.subject accounting conservatism en_US
dc.subject IFRS en_US
dc.title Information Asymmetry and Accounting Conservatism under IFRS Adoption en_US
dc.type Electronic Thesis or Dissertation en_US M.Sc. Management en_US Masters en_US
dc.contributor.department Faculty of Business Programs en_US Faculty of Business en_US

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