Fullana, OlgaToscano, DavidGonzález Sánchez, Mariano2024-05-202024-05-2020211834-7649https://doi.org/10.1108/IJAIM-05-2021-0093https://hdl.handle.net/20.500.14468/11901Purpose 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.eninfo:eu-repo/semantics/openAccessjournal articleAccounting-based measureAccrual-based analysisEuropean listed firmsMandatory IFRS adoptionUnconditional conservatism