This paper examines the role of conditional accounting conservatism in mitigating the cost of
equity and debt capital in an international setting. The findings are that firms domiciled in …

International harmonization of accounting standards appears to be inevitable. However, little
evidence exists regarding whether harmonizing accounting standards will result in actual …

This paper explores financial reporting incentives created by an economy's institutional
structure. The underlying premise of our analysis is that a country's legal/judicial system …

This study examines whether the mandatory adoption of International Financial Reporting
Standards (IFRS) in the European Union (EU) in 2005 reduces the cost of equity capital …

Audit regulators around the world have expressed concern over market dominance by Big 4
accounting firms and the potential adverse effect it may have on the quality of audited …

This study examines the effects of mandatory IFRS adoption and investor protection on the
quality of accounting earnings in forty-six countries around the globe. The results suggest …

Earnings management and investor protection during the COVID-19 pandemic: evidence from
G-12 countries | Emerald Insight Books and journals Case studies Expert Briefings Open …

From 2005, over 7,000 listed firms in the European Union and many more around the world
are required to adopt International Financial Reporting Standards (IFRS). The introduction of …

We investigate the effects of mandatory International Financial Reporting Standards (IFRS)
adoption on the comparability of financial accounting information. Using a set of alternative …

Prior studies propose four explanations for accounting conservatism, and recent studies
classify conservatism into two forms: conditional and unconditional conservatism. This paper …