Balance sheet versus earnings conservatism in Europe

By Juan Manuel García Lara, Araceli Mora. 2004

172 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/994e65ff3764920424646ac5de3882d2cde4f3fe

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. N. Hellman
3. Martin Walker
4. José Ignacio Jarne
5. Susana Callao
6. Riccardo Cimini
7. K. Hussainey

In Economics and Econometrics

1. N. Hellman
2. Araceli Mora
3. Martin Walker
4. José Ignacio Jarne
5. Susana Callao

In Finance

1. N. Hellman
2. Araceli Mora
3. Martin Walker
4. José Ignacio Jarne
5. Susana Callao
6. K. Hussainey

Citations in the corpus

• The implications of research on accounting conservatism for accounting standard setting (2015, background): “Later studies analysed a more focused set of countries in Europe and also addressed some methodological issues (see Giner and Rees 2001, Garcı́a Lara and Mora 2004, Garcia Lara et al. 200512) to arrive at the same general conclusion that common law countries exhibit higher levels of conditional…”
• Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007, unknown): “…demand for conditional conservative measures is lower than in common-law countries given the low litigation risk and high unconditional conservatism (Ball et al., 2000; Giner and Rees, 2001; Garcı́a Lara and Mora, 2004; Garcı́a Lara et al., 2005; Bushman and Piotroski, 2006; Gassen et al., 2006).”
• Accounting Conservatism under IFRS (2008, background): “Creditors' preference for conservatism is explained by Lara and Mora (2004) as a way of protecting the primacy of the creditors' claims over the shareholder claims.”
• Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting (2007, background): “Differences in accounting conservatism in the international context have been analyzed in studies such us Joos and Lang (1994), Arce and Mora (2002) and Garcı́a and Mora (2004), which reveal that common-law countries are less conservative than code-law countries.”
• International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006, unknown): “Consistent with this intuition, Garcı́a Lara and Mora (2004) document that, while conditional conservatism tends to be more pronounced in the UK, unconditional conservatism is higher in code-law countries.”