The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe

The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe

We analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional conservatism. Specifically, we study the level of...

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Bibliographic Details
Main Authors: Cerqueira Antonio, Pereira Claudia
Format: Article
Language:English
Published: Sciendo 2020-06-01
Series:Review of Economic Perspectives
Subjects:
conditional conservatism
economic conditions
ifrs
institutional factors
m41
g01
g32
Online Access:https://doi.org/10.2478/revecp-2020-0007

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