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An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos
An Ever Closer Union: An Investigation Of Accounting Measurement And Timing In The European Union, Elizabeth Marie Devos
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This paper explores whether the implementation of a unified set of accounting standards, International Financial Reporting Standards (IFRS) is able to overcome prior reporting behaviors by using multiple measures of accounting conservatism, both conditional and unconditional, to proxy for changes in accounting outcomes. Conservatism makes a good proxy for changes in accounting outcomes because it is used as a mechanism to protect key stakeholders and the level of conservatism differs in an international context (Gray, 1988). Countries from different legal systems have different institutional structures and different reporting incentives. Therefore, the sample is bifurcated and regressions are also run based …