The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe

By P. André, Andrei Filip, Luc Paugam. 2015

144 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8e9e9f1d7c6e68b9c38f10e52e4f840f0cdc1316

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Araceli Mora
2. Martin Walker
3. K. Hussainey

In Finance

1. Araceli Mora
2. Martin Walker
3. K. Hussainey

In Strategy and Management

1. Araceli Mora
2. Martin Walker

Citations in the corpus

• The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “Our first measure, C_Score, was developed by Khan and Watts (2009) and has been used in several recent studies, including Beatty and Liao (2011), Beatty et al. (2012), Ettredge et al. (2012), Tan (2013), Kim et al. (2013), André et al. (2015) and Garcia Lara et al. (2016).”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “Andre et al. (2015) study the effects of IFRS implementation in Europe on conditional conservatism.”