consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …

the use of accounting policy choice for selected options in Europe with a particular focus on countries, industry and …Since the formation of the International Accounting Standards Board (IASB), the use of International Financial … Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used …