IFRS consequences on accounting conservation within Europe

Charles Piot (1) , Pascal Dumontier (1) , Rémi Janin (1)

1 CERAG - Centre d'études et de recherches appliquées à la gestion

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.

Mots clés: IFRS; consequences on accounting; conservation within Europe

Domaines: Gestion et management

Charles Piot, Pascal Dumontier, Rémi Janin. IFRS consequences on accounting conservation within Europe. 2010. ⟨halshs-00567115⟩