IFRS consequences on accounting conservation within Europe

Charles Piot, Pascal Dumontier and Rémi Janin
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Charles Piot: CERAG - Centre d'études et de recherches appliquées à la gestion - Grenoble 2 UPMF - Université Pierre Mendès France - CNRS
Pascal Dumontier: CERAG - Centre d'études et de recherches appliquées à la gestion - Grenoble 2 UPMF - Université Pierre Mendès France - CNRS
Rémi Janin: CERAG - Centre d'études et de recherches appliquées à la gestion - Grenoble 2 UPMF - Université Pierre Mendès France - CNRS

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Abstract: We investigate the effects of mandatory IRS adoption in th EU on accounting conversation, an essential feature of earning quality, and the way large audit firms(big 4) interact with it.

Keywords: IFRS; consequences on accounting; conservation within Europe (search for similar items in EconPapers)
Date: 2010
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Published in CAHIER DE RECHERCHE CERAG n° 2010-14 E2. 2010

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