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dc.contributorGill de Albornoz Noguer, Belén
dc.contributor.authorMartin Benitez, Miguel Angel
dc.contributor.otherUniversitat Jaume I. Departament de Finances i Comptabilitat
dc.date.accessioned2015-07-15T12:05:40Z
dc.date.available2015-07-15T12:05:40Z
dc.date.issued2015
dc.identifier.urihttp://hdl.handle.net/10234/127698
dc.descriptionTreball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015ca_CA
dc.description.abstractThe 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.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherUniversitat Jaume Ica_CA
dc.subjectGrau en Finances i Comptabilitatca_CA
dc.subjectGrado en Finanzas y Contabilidadca_CA
dc.subjectBachelor's Degree in Finance and Accountingca_CA
dc.subjectContabilidadca_CA
dc.subjectInternational Financial Reporting Standardsca_CA
dc.subjectNormas Internacionales de Información Financieraca_CA
dc.subjectEstados financierosca_CA
dc.subjectConservadurismo contableca_CA
dc.subject.otherComptabilitatca_CA
dc.subject.otherFinances internacionalsca_CA
dc.subject.otherConservadorismeca_CA
dc.titleEffects of IFRS on conservatism : a literature reviewca_CA
dc.typeinfo:eu-repo/semantics/doctoralThesisca_CA
dc.educationLevelEstudios de Gradoca_CA
dc.subject.jelAccountingca_CA
dc.subject.jelAccounting and Auditing: Government Policy and Regulationca_CA
dc.subject.jelMarketing and Advertising: Government Policy and Regulationca_CA
dc.rights.accessRightsinfo:eu-repo/semantics/restrictedAccessca_CA


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