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High-quality accounting standards were introduced by IASB and FASB in order to improve worldwide the quality of financial reporting. High-quality standards allow to amplify financial reporting transparency and comparability. US GAAP and IFRS, define a unique set of accounting rules, respectively for the US and Europe, which exceeds differences existing between local GAAPs obtaining comparable financial information that could be easily read by investors and analysts. Moreover, international standards rule some aspects that were not defined at a local level before their introduction (Mechelli & Cimini, 2013). High-quality accounting standards also play a role in relation to the financial market. Financial information is related to market and investors, therefore accounting standards must give an appropriate and transparent disclosure about firms‟ conditions and results of their operations. The transparency achieved with high-quality standards leads to a reduction of information asymmetry and at the same time brings major efficiency (Brown & Hillegeist, 2007; Ertimur, 2007). Abstract

Fair value accounting and earning management: The impact of unobservable inputs on earning quality. Evidence from the US