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Keywords: Mandatory IFRS adoption
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Journal Articles
International Journal of Accounting and Information Management (2021) 29 (5): 848–866.
Published: 21 October 2021
... European listed firms Mandatory IFRS adoption Unconditional conservatism M41 G14 G32 Accounting conservatism is an important concept in the firms’ financial information that implies the exercise of being cautious in the recognition and measurement of results and net assets of the company...
Journal Articles
International Journal of Accounting and Information Management (2018) 26 (1): 38–58.
Published: 05 March 2018
... ), Gebhardt et al. (2001 ), Easton (2004 ) and Ohlson and Juettner-Nauroth (2005) , using it as the primary dependent variable. Mandatory IFRS adoption, the independent variable in this study, is assigned a value of 1 for the post-adoption period and 0 otherwise. Findings Using a sample...
