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Keywords: Principles-based standards
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Journal Articles
The impact of principles-based vs rules-based accounting standards on reporting quality and earnings management
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Journal of Applied Accounting Research (2019) 20 (1): 78–93.
Published: 14 May 2019
... of a specific standard. I provide evidence that principles-based standards are associated with lower absolute total and abnormal accruals, and a lower incidence of financial misconduct. In terms of earnings management, I find that firms with greater reliance on principles-based standards engage in more accrual...
