La Comparabilidad De La Información Contable en Europa: Efectos De La Manipulación Contable Sobre El Nivel De Conservadurismo

This paper aims to study international differences in accounting conservatism, excluding the effect ofearnings management practices across three European countries (France, Germany and United Kingdom).These countries not only belong to different accounting regulatory regimes but also present significantinstitutional differences determinant on both the magnitude and sign of earnings management practices.Particularly, continental European countries included in our sample have institutional features