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Keywords: European union
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Journal Articles
The effect of culture on accounting conservatism during adoption of IFRS in the EU
Available to Purchase
International Journal of Accounting and Information Management (2018) 26 (2): 311–330.
Published: 08 May 2018
...Daniel Zeghal; Zouhour Lahmar Purpose This paper aims to examine the impact of culture on accounting conservatism during transition to international standards. Design/methodology/approach The sample used in this analysis consists of 15 countries of the European Union that have adopted...
Journal Articles
National institutional factors and IFRS Implementation in Europe: The case of investment property companies
Available to Purchase
International Journal of Accounting and Information Management (2015) 23 (3): 271–288.
Published: 03 August 2015
...Nicholas Fearnley; Sid Gray Purpose – The purpose of this paper is to investigate, following the adoption and implementation of International Financial Reporting Standards (IFRS) in the European Union (EU), whether accounting choices continue to be significantly influenced by national...
