Lara, Juan Manuel Garcia; Mora, Araceli - In: European Accounting Review 13 (2004) 2, pp. 261-292
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United Kingdom, Germany, France, Switzerland, the...