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 - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Pascal Dumontier: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique
Rémi Janin: CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique

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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
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00567115v1
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Citations: View citations in EconPapers (2)

Published in 2010

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00567115

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