International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research

被引:0
作者
Walid Guermazi
机构
[1] University of Sfax,Faculty of Economic Sciences and Management of Sfax
[2] University of Bisha,Department of Business Administration, College of Sciences and Arts Balnmas
来源
International Journal of Disclosure and Governance | 2023年 / 20卷
关键词
IFRS; Financial reporting; EU; Reporting incentives; Earnings conservatism;
D O I
暂无
中图分类号
学科分类号
摘要
The move towards the widespread adoption of international financial reporting standards (IFRS) opened the field for extensive research into the consequences of the voluntary and mandatory IFRS adoption. This paper attempts to provide a broad picture regarding these consequences in the context of the European Union by reviewing the extant empirical literature on earnings conservatism. The review reveals that mixed evidence exists regarding the effect of IFRS adoption, whether voluntary or mandatory, on earnings conservatism. The reasons behind these mixed results are likely multi-factorial but may include a greater flexibility of IFRS relative to domestic generally accepted accounting principles. In doing so, this study provides opportunities for future research.
引用
收藏
页码:200 / 211
页数:11
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