Abstract
This study perused the correlation between IFRS adoption and earnings quality of listed firms in Sub-Saharan Africa, Ghana. The study used secondary data collected from sixteen non-financial listed firms over pre-adoption periods of IFRS and immediate post-adoption periods of IFRS.The study used logistic regression to examine the impact of pre-and- post adoption of IFRS’s on earnings quality. The results showed that firms managed to manipulate earnings toward a positive target more frequently in the pre-IFRS adoption period than the post-adoption period, and firms recognized large losses more frequently in the post-IFRS adoption period when they occurred as compared to the pre- IFRS adoption period. The study reinforces that adoption of IFRS prevents manipulation of earnings, limits possible flexibilities and accounting choices, and provide clearer rules that signal high quality accounting information and transparency.
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