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Financial reporting quality revisited : interactions between earnings management and the value relevance of accounting information

Filip, Andrei; Di Vito, Jackie - In: International journal of corporate governance : IJCG 1 (2008/09) 3, pp. 271-284

Persistent link: https://www.econbiz.de/10003948477

The impact of IFRS on the value relevance of earnings : evidence from the emerging market of Romania

Filip, Andrei - 2007

Persistent link: https://www.econbiz.de/10003576148

Financial crisis and earnings management : the European evidence

Filip, Andrei; Raffournier, Bernard - In: The international journal of accounting : TIJA 49 (2014) 4, pp. 455-478

Persistent link: https://www.econbiz.de/10010468638

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

André, Paul - 2014

We study the effect of mandatory IFRS adoption in Europe in 2005 on conditional conservatism. We capture conditional conservatism with a modified version of the Khan and Watts (2009) measure (C_Score) that also controls for potential shifts in unconditional conservatism and cost of capital. From...

Persistent link: https://www.econbiz.de/10013066916

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

André, Paul - 2014

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...

Persistent link: https://www.econbiz.de/10013062711