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IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter? · Study

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PreprintIFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?

Charles Piot2011

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Preprintgreen2011

IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?

Charles Piot · Pascal Dumontier · Rémi Janin

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

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

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References

1998Law and Finance 1981Auditor size and audit quality 2000Financial intermediation and growth: Causality and causes 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997The conservatism principle and the asymmetric timeliness of earnings1 1992The investment opportunity set and corporate financing, dividend, and compensation policies 2008The law and economics of self-dealing 1998The Effect of Audit Quality on Earnings Management*

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2014L'impact des normes IFRS sur la relation entre le conservatisme et l'efficacité des politiques d'investissement 2018Mandatory IFRS adoption in Europe: effect on the conservative financial reporting

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2010IFRS Consequences on Accounting Conservatism within Europepreprint · 51 shared references 2013Information Asymmetry and Accounting Conservatism Under IFRS Adoptionpreprint · 27 shared references 2011Audit firm industry specialization and audit outcomes: Insights from academic literaturearticle · 21 shared references 2012Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europepreprint · 21 shared references 2009The Economic Determinants of Conditional Conservatismarticle · 20 shared references 2018A review of the current debate on the determinants and consequences of mandatory IFRS adoptionarticle · 20 shared references

Details

Year2011

Typepreprint

Published2011-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations21

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.2139/ssrn.1754504

openalex_workW2203278533

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