The effect of IFRS adoption on balance-sheet conservatism: the Spanish case

被引：0

作者：

Iniguez Sanchez, Raul ^{[1
]}

Poveda Fuentes, Francisco ^{[1
]}

Vazquez Veira, Pablo J. ^{[1
]}

机构：

[1] Univ Alicante, Alicante 03690, Spain

来源：

REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD-SPANISH JOURNAL OF FINANCE AND ACCOUNTING | 2013年 / 42卷 / 160期

关键词：

Conservatism; Valuation; IFRS; INTERNATIONAL ACCOUNTING STANDARDS; VALUE-RELEVANCE; EARNINGS; CONSEQUENCES; INCENTIVES; VALUATION;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study aims to analyze the effect on accounting conservatism of IFRS adoption in Spain. Following evidence found in previous studies we expect a decline in balance-sheet accounting conservatism due to this change towards a more Anglo-Saxon accounting system. Using a sample of Spanish and UK firms during the period 2000-2009, we find evidence that the adoption of IFRS has led to a decrease of the balance-sheet conservatism in the Spanish market. Regarding the conservatism gap between these two counties, our analysis suggests that the conservatism difference between Spain and the UK has been reduced significantly after the IFRS adoption. Nevertheless, we show the limitations that exist in order to measure balance-sheet conservatism opening the door to new future research.

引用

页码：453 / 486

页数：34

共 46 条

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