Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Author:

Paul Andrr,Filip Andrei,Paugam Luc

Publisher

Elsevier BV

Reference59 articles.

1. Accounting for asset impairment: A test for IFRS compliance across Europe, A research report by the centre for Financial Aanalysis and Reporting Research;H Amiraslani;Cass Business School,2013

2. Differences in Governance Practices between U.S. and Foreign Firms: Measurement, Causes, and Consequences;R Aggarwal;Review of Financial Studies,2009

3. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence;A S Ahmed;Contemporary Accounting Research,2013

4. On estimating conditional conservatism;R Ball;Accounting Review,2013

5. The effect of international institutional factors on properties of accounting earnings;R Ball;Journal of Accounting & Economics,2000

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