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Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe · Study

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PreprintImpact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Andrei Filip2012

OA

Preprintgreen2012

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Andrei Filip · Luc Paugam

27 citations·0/0 files stored·SSRN Electronic Journal

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1997Legal Determinants of External Finance 2003Earnings management and investor protection: an international comparison 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997The conservatism principle and the asymmetric timeliness of earnings1 2000The effect of international institutional factors on properties of accounting earnings 2008International Accounting Standards and Accounting Quality 2004Costs of Equity and Earnings Attributes 2004Earnings quality in UK private firms: comparative loss recognition timeliness

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2016Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2014The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europearticle · 42 shared references 2008Accounting Conservatism and the Cost of Capital: An International Analysispreprint · 21 shared references 2010IFRS Consequences on Accounting Conservatism within Europepreprint · 20 shared references 2015The implications of research on accounting conservatism for accounting standard settingarticle · 19 shared references 2016Accounting Conservatism: A Literature Reviewarticle · 19 shared references 2015Accounting Conservatism and the Cost of Capital: An International Analysisarticle · 19 shared references

Details

Year2012

Typepreprint

Published2012-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations27

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1979748

openalex_workW2105340577

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