Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

@inproceedings{Andr2013ImpactOM,
  title={Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe},
  author={Paul Andr{\'e} and Andrei Filip and Luc Paugam},
  year={2013}
}
We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional conservatism and cost of capital after the adoption of IFRS. From a sample of 7,251 firm-year observations drawn from 16 European countries, we document an overall decline of the degree of conditional conservatism… CONTINUE READING

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