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Keywords: Unconditional conservatism
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Journal Articles
International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2018) 26 (4): 487–510.
Published: 02 November 2018
... which are asymmetric timeliness and accrual-based loss recognition. The result on unconditional conservatism finds that IFRS reduce unconditional conservatism, which supports that the code-law structures of the ASEAN countries as characterized by unconditional conservatism is reduced after IFRS...
