conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … significant differences in conservatism in Nordic countries. Another finding is a significant decrease in the level of … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …

between conditional conservatism, institutional quality, and Big 4 audits. We hypothesize and find that the degree of … conditional conservatism is higher in countries with better institutional quality. In contrast to popular belief, we provide … evidence that Big 4 audits are not associated with the degree of conditional conservatism. Finally, we show that reporting …

on conservative issues. While the IFRS does not specifically aim to reduce conservatism, this aspect is no longer the … emphasis of the new standard. There are concerns about whether the IFRS reduces conservatism and the research on this issue are … still uncertain. Hence, this study aims to determine the level of conservatism in the period following the adoption of the …

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 … conservatism. Overall findings show a positive association between provisions reported under IAS-37 Provisions, Contingent …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … between 2001 and 2008. The main findings are that: (1) the decrease in conditional conservatism (as proxied by the asymmetric … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 …

accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … and measurement of accounting conservatism applied. Next, the endogeneity problem is not solved as yet, therefore which …