... Unconditional conservatism Financial misstatement Accruals The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms of the depth of the guidelines provided (Donelson et al., 2012 ; Folsom et al., 2016). While significant...

...Olga Fullana; Mariano González; David Toscano Purpose In this paper we analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European listed firms in January 2005. Under the hypothesis that accounting regulation...