Moscariello, Nicola; La Rosa, Fabio; Bernini, Francesca; … - In: Meditari Accountancy Research 28 (2020) 2, pp. 277-310
reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the research design is …’ persistence, earnings’ predictability and conditional conservatism than firms adopting an asset-liability model. In addition … than IFRS adopters do. Overall, the findings suggest that the switch from a revenue-expense model to an asset-liability …
