Toekomstig onderzoek

Voor zover de resultaten laten zien dat de accounting-kwaliteit verbeterd is na de invoering van IFRS, is er nog altijd ruimte voor toekomstig onderzoek. In de toekomst kan er onderzoek gedaan worden waarom de invoering van IFRS tot verbetering van accounting-kwaliteit heeft geleid, met specifieke verwijzingen naar IFRS-standaarden.

De IFRS-standaarden worden steeds herzien om aan de snel veranderende economische omgeving te voldoen. Dit geeft mogelijkheden voor toekomstig onderzoek om de impact van IFRS op accounting-kwaliteit in verschillende fases/periodes te meten.

Tenslotte kan dit onderzoek uitgevoerd worden voor financiële instellingen, die uitgefilterd zijn in dit onderzoek en eerder onderzoek (Chua e.a., 2012; Lin e.a., 2008).

8 Bibliografie

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9 Bijlage Bijlage 1

Bijlage 1A Pearson Correlatie Matrix model (1)

Bijlage 1B Pearson Correlatie Matrix model (2)

ΔNI SIZE GROWTH EISSUE LEV DISSUE TURN CF dAUD NUMEX dXLIST CLOSE

ΔNI 1 SIZE -0.38** 1 GROWTH 0.22 0.39** 1 EISSUE -0.10 0.40** 0.64** 1 LEV 0.01 0.01 -0.09 0.31 1 DISSUE 0.02 0.70 0.01 0.13 -0.62** 1 TURN 0.05 0.32 0.13 0.11 -0.11 -0.09 1 CF 0.39** -0.31** 0.49** 0.09 0.29 0.21 0.64** 1 dAUD 0.28 0.00 -0.05 0.01 0.00 -0.04 0.01 0.00 1 NUMEX 0.06 0.01 0.00 0.02 -0.02 0.00 0.00 -0.37** 0.26 1 dXLIST 0.10 0.07 -0.02 0.01 -0.08 -0.02 0.12 -0.12 0.08 0.49 1 CLOSE 0.09 0.11 0.06 0.04 -0.04 -0.03 -0.03 0.09 -0.07 -0.41 -0.34 1

De variabelen zijn in paragraaf 4.2 gedefinieerd.

*, ** geeft een significantieniveau aan van respectievelijk 5% en 1% (tweezijdig).

dSPOS SIZE GROWTH EISSUE LEV DISSUE TURN CF dAUD NUMEX dXLIST CLOSE

dSPOS 1 SIZE 0.63** 1 GROWTH 0.30 0.43** 1 EISSUE -0.71** 0.19 0.28 1 LEV 0.39 0.37 0.43** 0.33 1 DISSUE 0.11 0.54 0.13 0.03 0.29 1 TURN 0.08 0.25 0.21 0.21 0.68** 0.29 1 CF 0.55** 0.64** 0.41 0.62** 0.31 0.61** 0.21 1 dAUD 0.02 0.03 0.71 0.47 0.29 0.01 0.32 0.06 1 NUMEX 0.31 0.52** 0.67 0.13 0.12 0.45 0.19 0.16 0.21 1 XLIST 0.42 0.62** 0.18 0.28** 0.07 0.21 0.58** 0.60** 0.03 0.56** 1 CLOSE 0.12 0.41 0.25 0.01 0.12 0.62** 0.31 0.20 0.69** 0.19 0.31 1

De variabelen zijn in paragraaf 4.2 gedefinieerd.

Bijlage 1C Pearson Correlatie Matrix model (3A) en (3B)

P dINDY1 dIND2 dIND3 dIND4 dIND5 dIND6 BVEPS EPS SIZE GROWTH

P 1 dINDUSTRY1 0.19 1 dINDUSTRY2 0.61 0.02 1 dINDUSTRY3 0.42 0.15 0.19 1 dINDUSTRY4 0.57 0.09 0.01 0.11 1 dINDUSTRY5 0.51 0.03 0.36 0.24 0. 1 dINDUSTRY6 0.55 0.04 0.12 0.19 0.01 0.05 1 BVEPS 0.61** 0.04 0.02 0.12 0.04 0.07 0.21 1 EPS 0.14 0.01 0.06 0.14 0.01 0.22 0.14 0.42** 1 SIZE 0.71** 0.08 0.01 0.13 0.21 0.11 0.08 061** 0.21 1 GROWTH 0.34 0.11 0.08 0.01 0.03 0.17 0.01 0.23 0.21 0.71** 1

De variabelen zijn in paragraaf 4.2 gedefinieerd.

*, ** geeft een significantieniveau aan van respectievelijk 5% en 1% (tweezijdig).

Bijlage 1D Pearson Correlatie Matrix model (4A) en (4B)

NI/P dIND1 dIND2 dIND3 dIND4 dIND5 dIND6 RETURN dBADNEWS SIZE GROWTH

NI/P 1 dINDUSTRY1 0.13 1 dINDUSTRY2 0.47 0.51** 1 dINDUSTRY3 0.39 0.29 0.21 1 dINDUSTRY4 0.62 0.18 0.01 0.31 1 dINDUSTRY5 0.33 0.04 0.13 0.01 0.09 1 dINDUSTRY6 0.63 0.23 0.02 0.09 0.14 0.23 1 RETURN 0.17 0.17 0.10 0.28 0.26 0.07 0.32 1 dBADNEWS 0.02 0.19 0.31 0.02 0.09 0.26 0.02 0.09 1 SIZE 0.41 0.22 0.25 0.21 0.19 0.18 0.03 0.61** 0.49** 1 GROWTH 0.52 0.17 0.11 0.17 0.02 0.17 0.21 0.47 0.29 0.37** 1

De variabelen zijn in paragraaf 4.2 gedefinieerd.

Bijlage 1E Pearson Correlatie Matrix model (5)

Bijlage 1F Pearson Correlatie Matrix model (6)

P - GROWTH R dBADNEWS

P - GROWTH 1

R 0.21 1

dBADNEWS 0.49 0.61 1

De variabelen zijn in paragraaf 4.2 gedefinieerd.

*, ** geeft een significantieniveau aan van respectievelijk 5% en 1% (tweezijdig).

dLNEG SIZE GROWTH EISSUE LEV DISSUE TURN CF dAUD NUMEX dXLIST CLOSE

dLNEG 1 SIZE 0.06 1 GROWTH 0.33** 0.51** 1 EISSUE 0.03 0.28 0.62** 1 LEV 0.04 0.40 0.14 0.23 1 DISSUE 0.21* 0.67** 0.45 0.74** 0.37 1 TURN 0.07 0.29 0.56** 0.12 0.07 0.02 1 CF 0.31 0.19 0.31 0.29 0.75** 0.31 0.38 1 dAUD 0.61** 0.07 0.14 0.22 0.14 0.09 0.27 0.02 1 NUMEX 0.14 0.62** 0.59** 0.62** 0.29 0.24 0.31 0.19 0.14 1 XLIST 0.13 0.28 0.21 0.18 0.05 0.12 0.19 0.41 0.03 0.22 1 CLOSE 0.49** 0.42 0.52** 0.42 0.12 0.28 0.42 0.65** 0.07 0.14 0.17 1

De variabelen zijn in paragraaf 4.2 gedefinieerd.

Bijlage 2

Bijlage 2A QQ-PLOT model (1) Bijlage 2B QQ-PLOT model (2)

Bijlage 2C QQ-PLOT model (3B) Bijlage 2D QQ-PLOT model (4B)