Search | Science Publications

Research ArticleOpen accessIn the author namesConservatism and Value Relevance: Evidence from the European Financial SectorPanayotis Manganaris, Jordan Floropoulos, Irini SmaragdiProblem statement: We examine the levels of conservatism and value relevance existent in the financial sectors of three code-law European countries (Germany, France and Greece) and one common-law European country (UK). We investigate (a) whether conservatism exists during the last decade (1999-2008), (b) whether its level has changed over this period and (c) the impact of conservatism on the value … …American Journal of Economics and Business Administration, Vol. 3, Issue 2 · 7 Apr 2011 · 6,608 accessesView PDF Cite

1 article for “Irini Smaragdi”