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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 effect of mandatory IFRS adoption on condititonal conservatism in Europe

André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514

Persistent link: https://www.econbiz.de/10011553565

Unsing real activities to avoid goodwell impairment losses : evidence and effect on future performance

Filip, Andrei; Jeanjean, Thomas; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 515-554

Persistent link: https://www.econbiz.de/10011553580

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