... Publishing Limited Licensed re-use rights only Economic policy uncertainty Financial reporting Accrual Accounting quality Policy uncertainty Loan loss provisions Earnings management Fair value accounting G21 M41 M40 M48 G32 According to the Financial Accounting Standards...

... persistence Earnings quality Emerging economy Accounting quality Georgia Earnings predictability The results show that reported financial information is of less use for valuation purposes. The results witness that earnings are lowly (below 25%) persistent and predictable. Additional analysis shows...

...@unilag.edu.ng 15 02 2017 09 09 2017 22 11 2017 21 02 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Nigeria Price model International financial reporting standards IASB Accounting quality Accounting theory...

... by US-based firms; thus, saving the investors the additional efforts and costs in comparing financial statements prepared under different accounting regimes. Originality/value This research is the first to use restatements as accounting quality criteria. The results suggest that adoption of IFRS...