The impact of IFRS on accounting quality : evidence from Hong Kong listed firms

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The impact of IFRS on accounting quality : evidence from Hong Kong listed firms

 

Author: Lee, Kwok-fai
Title: The impact of IFRS on accounting quality : evidence from Hong Kong listed firms
Degree: D.B.A.
Year: 2010
Subject: Hong Kong Polytechnic University -- Dissertations
International Financial Reporting Standards
Financial statements, Consolidated -- China -- Hong Kong
Accounting -- Quality control
Department: Graduate School of Business
Pages: viii, 165 leaves : col. ill. ; 30 cm.
InnoPac Record: http://library.polyu.edu.hk/record=b2394263
URI: http://theses.lib.polyu.edu.hk/handle/200/6015
Abstract: This research is about the impact of the 2005 convergence of Hong Kong Financial Reporting Standards with International Financial Reporting Standards ("IFRS") on listed firms' accounting quality, and the relation of accounting quality and stock price informativeness ("SPI"). Using survival samples of about 600 listed firms in Hong Kong during the period from 2002 to 2006, the findings show that those relatively better accounting quality firms (prior to the convergence) have declined accounting quality after the convergence. Whereas, those relatively worse accounting quality firms (prior to the convergence) have improved accounting quality after the convergence. This research confirms that, overall, accounting quality of the listed firms has positive association with SPI. A further study, however, reveals that the relatively better quality firms' accounting quality is in negative association with SPI following the 2005 IFRS convergence.

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