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Drawing on more than half a million granted patents in all technological sectors filed at EPO between 1998 and 2012 we gather information on 300,000 inscriptions affecting changes in their ownership at the EPO and top national registers (France, Germany, Switzerland, Spain). After grouping...
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We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure controlling for potential shifts in unconditional...
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