Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169
conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … line with the positive accounting theory when suggesting that conservatism plays a fundamental role as corporate governance …We analyse in detail conservative accounting practices in seventeen European countries, taking into account …