The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
Author:
Affiliation:
1. International University of La Rioja Spain
2. University San Pablo CEU Spain
3. University of Huelva Spain
Funder
Ministerio de Economía y Competitividad
Publisher
Wiley
Subject
Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/auar.12257
Reference72 articles.
1. Accounting earnings and future economic rents
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4. Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model
5. Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations
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