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Changes in Conservatism after the Adoption of the IFRS: Evidence from Romania

Author

Listed:
  • Brad Laura

    (The Bucharest University of Economic Studies)

  • Ciobanu Radu

    (The Bucharest University of Economic Studies)

  • Dobre Florin

    (The Bucharest University of Economic Studies)

Abstract

Starting with 2012, the Romanian entities had to comply with international regulation in reporting their individual financial statements. As a fact, several elements could have been changed, including their level of conservatism. The purpose of this research is to provide evidence about the level of conservatism that the Romanian entities have considering their size, their market to book ratio (MBR) and their level of indebtedness after the adoption of the new regulation. The research is conducted on panel data models, using a four year period of time for estimation. The results show that for MBR and for indebtedness indicator, the entities have higher good news timeliness, while for size and for indebtedness variables they have higher asymmetric timeliness after the adoption of the International Financial Reporting Standards (IFRS)

Suggested Citation

  • Brad Laura & Ciobanu Radu & Dobre Florin, 2015. "Changes in Conservatism after the Adoption of the IFRS: Evidence from Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 670-675, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:670-675
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    File URL: http://stec.univ-ovidius.ro/html/anale/RO/2015/ANALE%20vol%2015_issue_1_pt%20site.pdf
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    More about this item

    Keywords

    Conservatism; Romania; IFRS; good news timeliness; higher asymmetric timeliness.;
    All these keywords.

    JEL classification:

    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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