IFRS adoption and unconditional conservatism: an accrual-based analysis

Fullana, Olga, González-Sánchez, Mariano y Toscano, David . (2021) IFRS adoption and unconditional conservatism: an accrual-based analysis. International Journal of Accounting and Information Management, 29 (5), 848-866

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Título IFRS adoption and unconditional conservatism: an accrual-based analysis
Autor(es) Fullana, Olga
González-Sánchez, Mariano
Toscano, David
Materia(s) Economía
Abstract Purpose In this paper we analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European listed firms in January 2005. Under the hypothesis that accounting regulation influences the accounting conservatism, we use a non-market-based measure of unconditional conservatism – the accrual-based measure proposed by Givoly and Hayn (2000) – to test this effect, controlling for the other determinants of the unconditional conservatism found in the accounting literature.
Palabras clave Accounting-based measure
Accrual-based analysis
European listed firms
Mandatory IFRS adoption
Unconditional conservatism
Editor(es) Emerald
Fecha 2021
Formato application/pdf
Identificador bibliuned:DptoEEC-FCEE-Articulos-Mgonzalez-0013
http://e-spacio.uned.es/fez/view/bibliuned:DptoEEC-FCEE-Articulos-Mgonzalez-0013
DOI - identifier https://doi.org/10.1108/IJAIM-05-2021-0093
ISSN - identifier 1834-7649
Nombre de la revista International Journal of Accounting and Information Management
Número de Volumen 29
Número de Issue 5
Página inicial 848
Página final 866
Publicado en la Revista International Journal of Accounting and Information Management, 29 (5), 848-866
Idioma eng
Versión de la publicación publishedVersion
Tipo de recurso Article
Derechos de acceso y licencia http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
Tipo de acceso Acceso abierto
Notas adicionales The registered version of this article, first published in International Journal of Accounting and Information Management, is available online at the publisher's website: Emerald, https://doi.org/10.1108/IJAIM-05-2021-0093
Notas adicionales La versión registrada de este artículo, publicado por primera vez en International Journal of Accounting and Information Management, está disponible en línea en el sitio web del editor: Emerald, https://doi.org/10.1108/IJAIM-05-2021-0093

 
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Creado: Wed, 06 Mar 2024, 19:56:30 CET