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Earnings Quality Under Rules- Versus

Scholarly Applied Accounting Research
Paper on “Judgment in Jeopardy”
Communication sur la recherche comptable
universitaire appliquée, dans la foulée de
« Pierre angulaire »

CAP
Vol. 4 No. 2 —
PCC
vol. 4, n
o
2 (2005) pages 167–92 © CAAA/ACPC
Earnings Quality under Rules- versus
Principles-based Accounting Standards:
A Test of the Skinner Hypothesis
*
ERIN WEBSTER,
Queen’s University
DANIEL B. THORNTON,
Queen’s University
ABSTRACT
We provide preliminary evidence, consistent with Skinner (1995), that Canada’s relatively
principles-based GAAP yield higher accrual quality than the United States’ relatively rulesbased
GAAP. These results stem from a comparison of the Dechow-Dichev (2002) measure
of accrual quality for cross-listed Canadian firms reporting under both Canadian and U.S.
GAAP. However, we document lower accrual quality for Canadian firms reporting under
U.S. GAAP than for U.S. firms, which are subject to stronger U.S.......


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Approximate Word Count: 12016
Approximate Pages: 49 (250 words per double-spaced page)

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