The effect of mandatory IFRS adoption on accounting conservatism of reported earnings. Evidence from Chilean firms
Purpose – The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects the earnings conservatism of the firms that adopt them. Design/methodology/approach – Using a conditional earnings conservatism model, the authors compare the conservatism of the...
שמור ב:
| הוצא לאור ב: | Academia. Revista Latinoamericana de Administración |
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| Principais autores: | , |
| פורמט: | Artigo |
| שפה: | Inglês |
| יצא לאור: |
Consejo Latinoamericano de Escuelas de Administración
2013
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| נושאים: | |
| גישה מקוונת: | https://www.redalyc.org/articulo.oa?id=71629937007 |
| תגים: |
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