An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative
Author:
Affiliation:
1. Saïd Business School; Oxford University
2. University of Aberdeen Business School
Publisher
Wiley
Subject
Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/abac.12049/fullpdf
Reference75 articles.
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3. The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting;Armstrong;Journal of Accounting and Economics,2010
4. The Effect of International Institutional Factors on Properties of Accounting Earnings;Ball;Journal of Accounting and Economics,2000
5. Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness;Ball;Journal of Accounting and Economics,2005
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