Work

IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?

Year: 2011

Type: preprint

Source: SSRN Electronic Journal

DOI: 10.2139/ssrn.1754504

Authors: Charles Piot, Pascal Dumontier, Rémi Janin

Institutions: Centre d'Etudes et de Recherches Appliquées à la Gestion, Université d'Angers, Université Grenoble Alpes, Pôle de recherche et d'enseignement supérieur Université de Grenoble, Centre National de la Recherche Scientifique

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

Funder: HEC Montréal

OpenAlex ID: W2203278533

Cites: 121

Cited by: 21

Related to: 10