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The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe Cover

The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe

Review of Economic Perspectives
Volume 20 (2020): Issue 2 (June 2020)
By: Antonio Cerqueira and  Claudia Pereira  
Open Access
|Jun 2020
Authors

Authors

Antonio Cerqueira

acerqueira.pt@gmail.com

University of Porto, School of Economics and Management, Porto, Portugal

Claudia Pereira

claudial@iscap.ipp.pt

Polytechnic of Porto, CEOS.PP - Center for Organisational and Social Studies of P. Porto, Portugal
DOI: https://doi.org/10.2478/revecp-2020-0007 | Journal eISSN: 1804-1663 | Journal ISSN: 1213-2446
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Language: English
Page range: 137 - 169
Published on: Jun 22, 2020
Published by: Mendel University in Brno
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
Keywords:
Conditional Conservatism,
Economic Conditions,
IFRS,
Institutional Factors
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures

© 2020 Antonio Cerqueira, Claudia Pereira, published by Mendel University in Brno
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Volume 20 (2020): Issue 2 (June 2020)
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