The Shift of Accounting Models and Accounting Quality: The Case of Norwegian GAAP
Abstract: This paper investigates the change in accounting quality when firms shift from a revenue-oriented historical cost accounting regime as Norwegian GAAP (NGAAP) to a balance-oriented fair value accounting regime as International Financial Reporting Standards (IFRS). Previous studies have demonstrated mixed effects on the accounting quality upon IFRS adoption. One possible reason is that the investigated domestic GAAP to a large extent has been adjusted to IFRS prior to IFRS adoption. This is not the case in NGAAP where IFRS adoption led to significant changes in the recognition and measurement rules. To investigate the change in accounting quality, the paper makes use of a panel design with 640 firm-year obserations from 2001 up to the financial crisis year 2008, including four years of pre-IFRS NGAAP observations and four years of IFRS-observations. The paper employs four commonly used approaches to investigate accounting quality: test of value relevance of net earnings and book valu
- Location
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Deutsche Nationalbibliothek Frankfurt am Main
- Extent
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Online-Ressource
- Language
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Englisch
- Notes
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Veröffentlichungsversion
begutachtet (peer reviewed)
In: Corporate Ownership & Control ; 14 (2017) ; 289-300
- Event
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Veröffentlichung
- (where)
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Mannheim
- (when)
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2017
- DOI
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10.22495/cocv14i4c1art11
- URN
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urn:nbn:de:0168-ssoar-52878-2
- Rights
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Open Access; Open Access; Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
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25.03.2025, 1:47 PM CET
Data provider
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Time of origin
- 2017
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