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This document examines the effects of mandatory adoption of International Financial Reporting Standards (IFRS) on accounting quality across firms in 20 countries that adopted IFRS in 2005. The findings suggest that mandatory IFRS adoption led to increased income smoothing, aggressive reporting, and delayed loss recognition, indicating a decrease in accounting quality, particularly in strong enforcement countries. The study contrasts with prior research on voluntary IFRS adopters, suggesting that improvement

Author

Ouassim Arab

Language

EN