Show simple item record

dc.contributor.authorLu, Xiaoting (Christy)
dc.date.accessioned2012-05-17T14:57:13Z
dc.date.available2012-05-17T14:57:13Z
dc.date.issued2012-05-17
dc.identifier.urihttp://hdl.handle.net/10464/4010
dc.description.abstractLaFond 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.isoengen_US
dc.publisherBrock Universityen_US
dc.subjectinformation asymmetryen_US
dc.subjectaccounting conservatismen_US
dc.subjectIFRSen_US
dc.titleInformation Asymmetry and Accounting Conservatism under IFRS Adoptionen_US
dc.typeElectronic Thesis or Dissertationen_US
dc.degree.nameM.Sc. Managementen_US
dc.degree.levelMastersen_US
dc.contributor.departmentFaculty of Business Programsen_US
dc.degree.disciplineFaculty of Businessen_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record