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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 37, 2008 - Issue 138
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Original Articles

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

Conservadurismo del resultado contable bajo las Normas Internacionales de Contabilidad: Un estudio comparativo

Juan Manuel García LaraUniversidad Carlos III de MadridCorrespondence[email protected]
,
Juan Antonio Rueda TorresUniversidad de Sevilla
&
Pablo J. Vázquez VeiraUniversidad de Alicante
Pages 197-210 | Received 08 Dec 2007, Accepted 08 Apr 2008, Published online: 15 Jan 2014

Citations (16)

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Marta Silva Guerreiro, Lúcia Lima Rodrigues & Russell Craig. (2021) Institutional theory and IFRS: an agenda for future research. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 50:1, pages 65-88.
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Mónica Martínez-Blasco, Josep Maria Argilés-Bosch, Josep García-Blandón & Carlos Martínez De Ibarreta Zorita. (2016) Factores influyentes en las citaciones en contabilidad: un análisis de la REFC. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45:4, pages 487-516.
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Pascual Garrido-Miralles & Sonia Sanabria-García. (2014) The impact of mandatory IFRS adoption on financial analysts’ earnings forecasts in Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 43:2, pages 111-131.
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Raúl Íñiguez Sánchez*Francisco Poveda Fuentes & Pablo J. Vázquez Veira. (2013) Evolución del conservadurismo de balance con la implantación de las Normas Internacionales de Información Financiera: aplicación al caso de España. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 42:160, pages 453-486.
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Borja Amor Tapia, Carolina Bona Sánchez, Jerónimo Pérez Alemán & María T. Tascón Fernández. (2011) Earnings conservatism and litigation exposure in the banking industry. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 40:152, pages 557-585.
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Articles from other publishers (11)

Nesrine Sassi & Salma Damak-Ayadi. (2022) IFRS for SMEs adoption, corporate governance, and quality of financial statements: evidence from Dominican Republic and El Salvador. Journal of Accounting in Emerging Economies 13:5, pages 922-946.
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Manuel Cano-Rodríguez & Ana Licerán-Gutiérrez. 2023. Partial Least Squares Path Modeling. Partial Least Squares Path Modeling 375 415 .
Antonio Lopo Martinez, Jorge Luiz de Santana Júnior & Thiago Rios Sena. (2022) Agressividade tributária como fator determinante do conservadorismo condicional no Brasil,. Revista Contabilidade & Finanças 33:90.
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Antonio Lopo Martinez, Jorge Luiz de Santana Júnior & Thiago Rios Sena. (2022) Tax aggressiveness as a determining factor of conditional conservatism in Brazil,. Revista Contabilidade & Finanças 33:90.
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Marziana Madah Marzuki, Abdul Rahim Abdul Rahman, Ainulashikin Marzuki, Nathasa Mazna Ramli & Wan Amalina Wan Abdullah. (2021) Issues and challenges of IFRS 9 in Malaysian Islamic financial institutions: recognition criteria perspective. Journal of Islamic Accounting and Business Research 12:2, pages 239-257.
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Sonia Sanabria-García & Pascual Garrido-Miralles. (2020) Impact of IFRS on non-cross-listed Spanish companies: Financial analysts and volume of trade. European Research on Management and Business Economics 26:2, pages 78-86.
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Olfa Riahi & Walid Khoufi. (2019) Understanding IFRS adoption. Journal of Applied Accounting Research 20:4, pages 543-570.
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Zuhair A.A. Barhamzaid. (2019) Unconditional conservatism under the Chinese version of IFRS. China Journal of Accounting Research 12:4, pages 395-409.
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Cosmeilson Rodrigues Soares, Fabio Yoshio Suguri Motoki & Danilo Soares Monte-mor. (2018) IFRS e probabilidade de republicação: um estudo das empresas brasileiras listadas na Bovespa. Revista Catarinense da Ciência Contábil 17:52.
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Alex Augusto Timm Rathke, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço & Flávia Zóboli Dalmácio. (2016) International Financial Reporting Standards and Earnings Management in Latin America. Revista de Administração Contemporânea 20:3, pages 368-388.
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Petya Platikanova & Jordi Perramon. (2009) Economic consequences of the first-time IFRS introduction in Europe. SSRN Electronic Journal.
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