@article{piechockakaluzna2021measuring,
  title = {Measuring The Quality of Financial Statements After the Conversion To IFRS, Case of Poland},
  author = {Agnieszka PIECHOCKA-KALUZNA},
  year = 2021,
  url = {https://ibimapublishing.com/articles/JFSR/2021/479868/},
  journal = {Journal of Financial Studies and Research},
  volume = 2021,
  pages = 26,
  doi = 10.5171/2021.479868,
  abstract = {Financial reporting around the world tends toward harmonization. The output of this process is increasing the number of countries that decided to transfer their accounting framework into IFRS. This paper encompasses the study on how the conversion to IFRS has affected the quality of financial statements in Poland. The quality of financial statements was measured as the level of the potential earning management performed by entities which changed their accounting framework from Polish local GAAP to IFRS. To examine it, one has applied well-recognized research methodologies as well as a new approach based on XGboost (eXtreme Gradient Boosting). The paper includes an investigation referred to financial statements of the companies quoted on the Warsaw Stock Exchange (Poland) for the years 2004-2019.},
  keywords = {quality of financial statements, earning management, International Financial Reporting Standards (IFRS)},
  note = Article ID: 479868
}