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

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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

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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,

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.

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