Document in PDF: [Available Access]
Conservadurismo del resultado contable
bajo las Normas Internacionales de Contabilidad:
Un estudio comparativo
By: Juan Manuel García Lara, Juan Antonio Rueda Torres y Pablo J. Vázquez Veira
ABSTRACT
In this study we analyse whether the use of IASB standards affects the conservatism of
earnings of the firms that adopt them. We compare the conservatism of firms by groups of firms/countries
using or not IAS. Our results show that 1) Earnings conservatism is, as pointed out in prior research,
more pronounced in common-law-based developed economies; 2) The voluntary use of IASB
standards in Europe (prior to 2005) has significantly increased the measures of earnings conservatism
in adopting firms, and 3) The use of IAS fails to improve the relevance and reliability of accounting information
in emerging/developing countries, where enforcement and investor protection is low.
KEY WORDS
Earnings properties; Conservatism; Accounting Standards, IASB.
|
Other articles published in the REFC by: