Login
Register
Reset Password
Publish & Distribute
Publishing Solutions
Distribution Solutions
Subjects
Publications
Journals
Books
Proceedings
Publishers
Blog
Contact
Search
Cart
EUR
USD
GBP
English
English
Deutsch
Polski
Español
Français
Italiano
Home
Journals
Review of Economic Perspectives
Volume 20 (2020): Issue 2 (June 2020)
Open Access
The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe
Antonio Cerqueira
Antonio Cerqueira
and
Claudia Pereira
Claudia Pereira
| Jun 22, 2020
Review of Economic Perspectives
Volume 20 (2020): Issue 2 (June 2020)
About this article
Previous Article
Next Article
Abstract
References
Authors
Articles in this Issue
Preview
PDF
Cite
Share
Published Online:
Jun 22, 2020
Page range:
137 - 169
DOI:
https://doi.org/10.2478/revecp-2020-0007
Keywords
Conditional Conservatism
,
Economic Conditions
,
IFRS
,
Institutional Factors
© 2020 Antonio Cerqueira et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Antonio Cerqueira
University of Porto, School of Economics and Management
Porto, Portugal
Claudia Pereira
Polytechnic of Porto, CEOS.PP - Center for Organisational and Social Studies of P. Porto
Portugal