Gray's conservatism nor for secrecy hypotheses. This suggests that, in the era of IFRS convergence in the European Union …This study investigates whether national culture influences judgments made by Polish and British accounting …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a …

This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with … conditional conservatism extending to the aggregate level, I demonstrate that annual estimates of aggregate corporate profits and … to positive aggregate news. Next, I estimate the dollar value impact of conservatism on measurements of macroeconomic …

This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim … is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether … earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …

reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings … association between IFRS 15 adoption and revenue-based earnings management in Poland. Thus, this study bridges the research gap in …Aim/purpose - This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue …

Poland to interpret the term “probable” used in IFRS to establish the threshold for recognition of various accounting …” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the …The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

qualitative characteristics (QCs) of financial information in managements' accounting decisions. Based on 40,895 hand …-collected IFRS (International Financial Reporting Standards) policy choices on 16 topics made by 514 large firms of 10 jurisdictions … that QCs are more often referred to if the change relates to measurement (i.e. to a more important accounting policy …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies …

the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to … 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 …

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 … for accounting conservatism …