Conservatism of earnings reported under International Accounting Standards: A comparative study

被引：0

作者：

Lara, Juan Manuel Garcia ^{[1
]}

Torres, Juan Antonio Rueda ^{[2
]}

Veira, Pablo J. Vazquez ^{[3
]}

机构：

[1] Univ Carlos III Madrid, Dept Business Adm, C Madrid 126B, E-28903 Getafe, Spain

[2] Univ Seville, Seville, Spain

[3] Univ Alicante, Alicante, Spain

来源：

REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD-SPANISH JOURNAL OF FINANCE AND ACCOUNTING | 2008年 / 37卷 / 138期

关键词：

earnings properties; conservatism; accounting standards; IASB;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In this study we analyse whether the use of IASB standards affects the conservatism of earnings of the firms that adopt them. We compare the conservatism of firms by groups of firms/countries using or not IAS. Our results show that 1) Earnings conservatism is, as pointed out in prior research, more pronounced in common-law-based developed economies; 2) The voluntary use of IASB standards in Europe (prior to 2005) has significantly increased the measures of earnings conservatism in adopting firms, and 3) The use of IAS fails to improve the relevance and reliability of accounting information in emerging/developing countries, where enforcement and investor protection is low.

引用

页码：197 / 210

页数：14

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