This paper aims to study international differences in accounting conservatism, excluding the effect ofearnings management practices across three European countries (France, Germany and United Kingdom).These countries not only belong to different accounting regulatory regimes but also present...

We study accounting choice around firm-level collective agreement negotiations. Prior literature argues that managers make income-decreasing accounting choices to limit the concessions made to trade unions. However, empirical research to date fails to find evidence in support of this hypothesis....