Article (Scientific journals)
The effect of the German Accounting Law Modernization Act (BilMoG) on the earnings quality of private firms
Lopatta, Kerstin; Kaspereit, Thomas; Jaeschke, Reemda et al.
2013In Corporate Finance, 5, p. 234-242
Peer reviewed
 

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Keywords :
BilMOG; Earnings Quality
Abstract :
[en] The 2009 Accounting Law Modernization Act (BilMoG) had a considerable impact on German accounting principles, especially in terms of tax regulations, recognition, and measurement options. This paper analyzes whether these changes have had a positive effect on the quality of earnings reported in German financial statements. We find that earnings management significantly decreased after the implementation of BilMoG. This study is the first to examine potential improvements on earnings quality as a result of BilMoG. Our results indicate that in the run-up to the reform, legislators effectively aligned domestic accounting standards with IFRS principles, which led to improved transparency within financial reporting.
Disciplines :
Accounting & auditing
Author, co-author :
Lopatta, Kerstin ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF)
Kaspereit, Thomas ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Center for Research in Economic Analysis (CREA)
Jaeschke, Reemda
Stockem, Gesa
External co-authors :
no
Language :
German
Title :
The effect of the German Accounting Law Modernization Act (BilMoG) on the earnings quality of private firms
Publication date :
2013
Journal title :
Corporate Finance
Volume :
5
Pages :
234-242
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
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