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| Tekijä: | Garcia Lara, J.M. Mora A. |
| Otsikko: | Balance sheet versus earnings conservatism in Europe |
| Lehti: | European Accounting Review
2004 : VOL 13:2, p. 261-292 |
| Asiasana: | Accounting Balance sheets Earnings Europe |
| Vapaa asiasana: | Conservatism |
| Kieli: | eng |
| Tiivistelmä: | This paper examines the level of accounting conservatism in eight European countries (United Kingdom, Germany, France, Switzerland, the Netherlands, Italy, Spain and Belgium) and the statistical significance of the differences among them. The definitions of conservatism used are balance sheet conservatism and earnings conservatism. The results show that there are both balance sheet and earnings conservatism in the studied countries. While continental countries show larger balance sheet conservatism, differences in earnings conservative practices between countries are not that pronounced, although they tend to be larger in the UK. The existence of balance sheet conservatism is associated with reduced levels of earnings conservatism. |
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