Keywords: Europe
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Journal Articles
Journal of Financial Reporting and Accounting (2018) 16 (4): 543–563.
Published: 03 December 2018
...Walid Guermazi; Halioui Khamoussi Purpose The purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the conservatism level of reported accounting earnings (i.e. conditional conservatism...

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