Matches in SemOpenAlex for { <https://semopenalex.org/work/W1723685544> ?p ?o ?g. }
- W1723685544 endingPage "79" @default.
- W1723685544 startingPage "55" @default.
- W1723685544 abstract "Financial reporting reliability (and utility) requires conservatism measure of earnings, in terms of higher timeliness in the recognition of economic losses (bad news) relative to economic profits (good news). For a sample of European firms over the period 1994-2003, we measure earnings conservatism by using stock returns as a proxy of economic income, and by testing the persistence of changes in accounting earnings. We find that timely recognition degree of economic losses in accounting earnings by firms complying with International Accounting Standards (IAS) is significant higher to the earnings timeliness under Spanish accounting standards. Nevertheless, conservatism of earnings reported according to IAS is weakly higher than earnings conservatism under UK accounting standards. Our results suggest that incentives faced by managers and auditors from European countries in issuing financial statements seem to have a limited effect on quality of the IAS themselves." @default.
- W1723685544 created "2016-06-24" @default.
- W1723685544 creator A5021625053 @default.
- W1723685544 date "2006-01-01" @default.
- W1723685544 modified "2023-10-01" @default.
- W1723685544 title "Prudencia del resultado bajo las normas internacionales de contabilidad: un estudio comparado en Europa" @default.
- W1723685544 cites W1492155385 @default.
- W1723685544 cites W1499835603 @default.
- W1723685544 cites W1504726902 @default.
- W1723685544 cites W2008684774 @default.
- W1723685544 cites W2025352909 @default.
- W1723685544 cites W2033076206 @default.
- W1723685544 cites W2033805430 @default.
- W1723685544 cites W2044986032 @default.
- W1723685544 cites W2045150989 @default.
- W1723685544 cites W2050201295 @default.
- W1723685544 cites W2061238104 @default.
- W1723685544 cites W2061516303 @default.
- W1723685544 cites W2076383943 @default.
- W1723685544 cites W2086440694 @default.
- W1723685544 cites W2093481555 @default.
- W1723685544 cites W2094863662 @default.
- W1723685544 cites W2108818539 @default.
- W1723685544 cites W2116439408 @default.
- W1723685544 cites W2130392613 @default.
- W1723685544 cites W2140662150 @default.
- W1723685544 cites W2143847861 @default.
- W1723685544 cites W2161212735 @default.
- W1723685544 cites W2161761757 @default.
- W1723685544 cites W2240989935 @default.
- W1723685544 cites W2243196767 @default.
- W1723685544 cites W2528962196 @default.
- W1723685544 cites W3121170839 @default.
- W1723685544 cites W3121274944 @default.
- W1723685544 cites W3121304897 @default.
- W1723685544 cites W3121456122 @default.
- W1723685544 cites W3121597473 @default.
- W1723685544 cites W3121940960 @default.
- W1723685544 cites W3121951548 @default.
- W1723685544 cites W3122489987 @default.
- W1723685544 cites W3122533566 @default.
- W1723685544 cites W3123435704 @default.
- W1723685544 cites W3124821231 @default.
- W1723685544 cites W3125016813 @default.
- W1723685544 cites W40198218 @default.
- W1723685544 cites W570517949 @default.
- W1723685544 cites W639176784 @default.
- W1723685544 doi "https://doi.org/10.5209/cese.10319" @default.
- W1723685544 hasPublicationYear "2006" @default.
- W1723685544 type Work @default.
- W1723685544 sameAs 1723685544 @default.
- W1723685544 citedByCount "0" @default.
- W1723685544 crossrefType "journal-article" @default.
- W1723685544 hasAuthorship W1723685544A5021625053 @default.
- W1723685544 hasConcept C119857082 @default.
- W1723685544 hasConcept C121955636 @default.
- W1723685544 hasConcept C144133560 @default.
- W1723685544 hasConcept C162324750 @default.
- W1723685544 hasConcept C175444787 @default.
- W1723685544 hasConcept C17744445 @default.
- W1723685544 hasConcept C185592680 @default.
- W1723685544 hasConcept C190775180 @default.
- W1723685544 hasConcept C198531522 @default.
- W1723685544 hasConcept C199521495 @default.
- W1723685544 hasConcept C199539241 @default.
- W1723685544 hasConcept C2778587509 @default.
- W1723685544 hasConcept C2780148112 @default.
- W1723685544 hasConcept C2781009383 @default.
- W1723685544 hasConcept C2781426361 @default.
- W1723685544 hasConcept C29122968 @default.
- W1723685544 hasConcept C41008148 @default.
- W1723685544 hasConcept C43617362 @default.
- W1723685544 hasConcept C94625758 @default.
- W1723685544 hasConcept C96640997 @default.
- W1723685544 hasConceptScore W1723685544C119857082 @default.
- W1723685544 hasConceptScore W1723685544C121955636 @default.
- W1723685544 hasConceptScore W1723685544C144133560 @default.
- W1723685544 hasConceptScore W1723685544C162324750 @default.
- W1723685544 hasConceptScore W1723685544C175444787 @default.
- W1723685544 hasConceptScore W1723685544C17744445 @default.
- W1723685544 hasConceptScore W1723685544C185592680 @default.
- W1723685544 hasConceptScore W1723685544C190775180 @default.
- W1723685544 hasConceptScore W1723685544C198531522 @default.
- W1723685544 hasConceptScore W1723685544C199521495 @default.
- W1723685544 hasConceptScore W1723685544C199539241 @default.
- W1723685544 hasConceptScore W1723685544C2778587509 @default.
- W1723685544 hasConceptScore W1723685544C2780148112 @default.
- W1723685544 hasConceptScore W1723685544C2781009383 @default.
- W1723685544 hasConceptScore W1723685544C2781426361 @default.
- W1723685544 hasConceptScore W1723685544C29122968 @default.
- W1723685544 hasConceptScore W1723685544C41008148 @default.
- W1723685544 hasConceptScore W1723685544C43617362 @default.
- W1723685544 hasConceptScore W1723685544C94625758 @default.
- W1723685544 hasConceptScore W1723685544C96640997 @default.
- W1723685544 hasIssue "16" @default.
- W1723685544 hasLocation W17236855441 @default.
- W1723685544 hasOpenAccess W1723685544 @default.
- W1723685544 hasPrimaryLocation W17236855441 @default.