Publicación:
IFRS adoption and unconditional conservatism: an accrual-based analysis

Vista sencilla de ítem
dc.contributor.authorFullana, Olga
dc.contributor.authorToscano, David
dc.contributor.authorGonzález Sánchez, Mariano
dc.date.accessioned2024-05-20T11:24:09Z
dc.date.available2024-05-20T11:24:09Z
dc.date.issued2021
dc.description.abstractPurpose 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.en
dc.description.versionversión publicada
dc.identifier.doihttps://doi.org/10.1108/IJAIM-05-2021-0093
dc.identifier.issn1834-7649
dc.identifier.urihttps://hdl.handle.net/20.500.14468/11901
dc.journal.issue5
dc.journal.titleInternational Journal of Accounting and Information Management
dc.journal.volume29
dc.language.isoen
dc.publisherEmerald
dc.relation.centerFacultad de Ciencias Económicas y Empresariales
dc.relation.departmentEconomía de la Empresa y Contabilidad
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0
dc.subject.keywordsAccounting-based measure
dc.subject.keywordsAccrual-based analysis
dc.subject.keywordsEuropean listed firms
dc.subject.keywordsMandatory IFRS adoption
dc.subject.keywordsUnconditional conservatism
dc.titleIFRS adoption and unconditional conservatism: an accrual-based analysises
dc.typejournal articleen
dc.typeartículoes
dspace.entity.typePublication
relation.isAuthorOfPublication1801f9f2-5927-4817-a82f-3baa664d18e1
relation.isAuthorOfPublication.latestForDiscovery1801f9f2-5927-4817-a82f-3baa664d18e1
Archivos
Bloque original
Mostrando 1 - 1 de 1
Miniatura
Nombre:
Gonzalez_Sanchez_Mariano_IFRS_unconditional.pdf
Tamaño:
202.89 KB
Formato:
Adobe Portable Document Format
Descargar
Colecciones
Artículos y papers