conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for …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 …

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …

the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to …Objective – The Indonesian Accounting Standard Authority has required companies to adopt the International Financial … Reporting Standard (IFRS) since its adoption in 2012. The new standard emphasizes relevance, while the previous standard focused …

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in … allowed under the IFRS, and its potential opportunistic use by managers. We examine the role of corporate governance in the …

Capital Valuation Adjustment. Accounting uses ‘fair value' in most circumstances. IFRS 13 (Fair Value Measurement) defines …We explore the accounting view on KVA for derivatives, where KVA is defined as the lifetime cost of capital, i.e. the … management and management accounting models and concepts. These concepts are embodied in economic decision making models that use …

Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in … of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile), when … compared to the main Anglo-Saxon countries with IFRS tradition (United Kingdom and Australia), and with the main Continental …

We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, 2013). We begin … inferences. CHL seeks to contribute to the literature by disentangling the liquidity benefits of changes in accounting standards … enforcement and adoption of International Financial Reporting Standards (IFRS) confer liquidity benefits. The largest benefits …

several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question … whether accounting quality – proxied by several earnings management metrics – improved in countries with substantive changes … effectiveness of accounting enforcement in the EU …

Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between … relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is … the accounting literature by providing empirical evidence on such associations referring the use of provisions as a proxy …