IFRS Consequences on Accounting Conservatism Within Europe: The Role of Big 4 Auditors
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Elsevier BV
Reference128 articles.
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3. Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence;A S Ahmed;Contemporary Accounting Research,2013
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Cited by 5 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries;Asian Review of Accounting;2018-11-02
2. The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe;Journal of Business Finance & Accounting;2015-02-16
3. Evolución del conservadurismo de balance con la implantación de las Normas Internacionales de Información Financiera: aplicación al caso de España;Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad;2013-10
4. Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe;SSRN Electronic Journal;2013
5. Accounting Conservatism in Europe and the Impact of Mandatory IFRS Adoption: Do Country, Institutional and Legal Differences Survive?;SSRN Electronic Journal;2012
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