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In this paper we analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European listed firms in January 2005. Under the hypothesis that accounting regulation influences the accounting conservatism, we use a non-market-based measure of unconditional conservatism – the accrual-based measure proposed by Givoly and Hayn (2000) – to test this effect, controlling for the other determinants of the unconditional conservatism found in the accounting literature.

We use a panel data of 10 years and 96 non-financial listed firms in the Spanish stock market in which the differences between local GAAP and IFRS are more important. A pre-estimation analysis of the data reveals that GLS with random effects is the correct estimation procedure. However, to try to deal with the likely endogeneity in the set of variables, the authors perform an estimate with a dynamic estimator for panels with few periods and many individuals where the independent variables are not strictly exogenous.

As expected, results show evidence that support a significant reduction on the unconditional conservatism of firms in the sample due to the adoption of IFRS. This evidence is relevant to equity market, debt market and corporate governance users of the financial information, and also for the policymakers who can assess the effects of their mandate.

Results shown in this paper have all the limitations of system-, country-, sample- and event-specific studies but, along with many others drawn in alternative contexts, may help to correctly understand both the time-evolution and cross-sectional country differences of firms’ unconditional conservatism.

The study represents the first analysis of the effect of the adoption of IFRS on unconditional conservatism of the European listed companies using a non-market accrual-based measure. Results are not influenced by the dynamics of the stock market and, by comparison, allow us to analyse this influence in results provided by using market-based measures of the unconditional accounting conservatism provided by previous literature.

This study aims to contribute to a better understanding of organizational strategies, attitudes and supports that can help people with intellectual disabilities to access competitive jobs through supported employment.

A multiple case study was carried out based on an intentional sampling involving the coworker mentors of six people with intellectual disabilities currently working in standardized environments. Semi-structured interviews were performed with the participants, and an inductive thematic analysis was used for data analysis.

The study identified five critical factors in the work of people with intellectual disabilities in standardized work environments, which potentially could act as facilitators or as obstacles, depending on how they were managed. The study also identified two key factors that acted mainly as facilitators and one as an obstacle.

The study reveals the existence of factors that sometimes act as facilitators and sometimes as obstacles, depending on how they are managed by the company leaders or the disabled worker himself.

The purpose of this paper is to estimate respondents’ socio-ecological consciousness (SEC) (knowledge, perceptions, behaviour, habits and feelings) concerning household food waste (HFW) and to identify factors that influence attitude concerning HFW.

Data were collected through a questionnaire survey addressing to 279 residents in Western Macedonia, Greece. A principal component analysis was primarily applied to provide a manageable set of variables relevant to SEC. These variables were analyzed according to their positive/negative influence in SEC through descriptive statistics. Independent samples t-test analysis was employed to examine factors that influence HFW.

Results show that SEC is formed by three main activities: knowledge, perception and attitude. The survey reveals an inconsistency between existing knowledge and problematic perceptions, while the attitude includes neither harmful nor harmless HFW-related activities. A significant finding is that respondents’ age affects food rejection in different consumption stages in a household.

Reliance on self-reported data for HFW that concerns a Greek case study does not allow a generalization of results.

The authors suggest a campaign plan for local bodies. The aim is to enhance respondents’ perceptual abilities and attitude concerning HFW. In order to raise awareness of students and individuals/households, related campaigns could be implemented by educational institutions and other policymakers.

The survey provides information for HFW, a topic not widely examined in Greece, and it is analyzed for the first time on the basis of SEC theory.