IFRS variables from literature
Paananen (2008) and Paananen and Lin (2008) in their IFRS research have used variables related to financial reporting quality, earnings management, and a timeliness of loss recognition to assessfinancial reporting quality. Barth et al. (2008) in their IFRS research has used variables of volatility of net income, ratio of volatility of net income to the volatility of cash flows, and the correlation between cash flows and accruals. Ball et. al (2000) in their IFRS research has used timely lossrecognition (measured by net income and the asymmetric incorporation of economic gains and losses into the reported income) to assess accounting quality. Beaver (2002) in their IFRS research has used value relevance (statistical association between accounting information and market prices or returns) as a variable to assess accounting quality. Ahmed, Neel, and Wang (2012) in their IFRS research study has used variables related to income smoothing: volatility of net income, volatility of net income relative to volatility of cash flows, correlation between cash flows and accruals.
IFRS variables from literature
Paananen (2008) and Paananen and Lin (2008) in their IFRS research have used variables related to financial reporting quality, earnings management, and a timeliness of loss recognition to assessfinancial reporting quality. Barth et al. (2008) in their IFRS research has used variables of volatility of net income, ratio of volatility of net income to the volatility of cash flows, and the correlation between cash flows and accruals. Ball et. al (2000) in their IFRS research has used timely lossrecognition (measured by net income and the asymmetric incorporation of economic gains and losses into the reported income) to assess accounting quality. Beaver (2002) in their IFRS research has used value relevance (statistical association between accounting information and market prices or returns) as a variable to assess accounting quality. Ahmed, Neel, and Wang (2012) in their IFRS research study has used variables related to income smoothing: volatility of net income, volatility of net income relative to volatility of cash flows, correlation between cash flows and accruals.
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