Effects of IFRS on conservatism : a literature review
Metadatos
Mostrar el registro completo del ítemcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Metadatos
Título
Effects of IFRS on conservatism : a literature reviewAutoría
Tutor/Supervisor
Gill de Albornoz Noguer, BelénTutor/Supervisor; Universidad.Departamento
Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2015Editor
Universitat Jaume IResumen
The world is currently under a convergence process towards the adoption of IFRS, which are claimed to be a set of high-quality accounting standards. This final degree project focuses on one of the multiple dimensions ... [+]
The world is currently under a convergence process towards the adoption of IFRS, which are claimed to be a set of high-quality accounting standards. This final degree project focuses on one of the multiple dimensions of financial reporting quality, namely conservatism. I review the literature related to how the IFRS adoption has influenced on this characteristic of the financial reporting. In doing so, I make a key distinction between conditional and unconditional conservatism. Unlike the unconditional form of conservatism, conditional conservatism, understood as the faster recognition of bad news than good news, is considered to improve accounting quality. The findings of the academic literature are mixed and reveal that reporting quality, and specifically conservatism, is not only influenced by the standards. Other institutional, regulatory and cultural factors are important in determining the quality of financial information. Further research is needed in order to isolate the effect of the standards. [-]
Palabras clave / Materias
Grau en Finances i Comptabilitat | Grado en Finanzas y Contabilidad | Bachelor's Degree in Finance and Accounting | Contabilidad | International Financial Reporting Standards | Normas Internacionales de Información Financiera | Estados financieros | Conservadurismo contable | Comptabilitat | Finances internacionals | Conservadorisme
Descripción
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015
Tipo de documento
info:eu-repo/semantics/doctoralThesisDerechos de acceso
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