Differences in government accounting conservatism across jurisdictions, their determinants, and consequences : the case of Canada and the United States
Year of publication: |
2023
|
---|---|
Authors: | Cziffra, Johnathon ; Fortin, Steve ; Singer, Zvi |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 2, p. 1035-1073
|
Subject: | Student loan loss provision | Government accounting conservatism | Excessive conservatism | Year-end adjustments | Credit rationing | USA | United States | Kanada | Canada | Konservatismus | Conservatism | Kreditgeschäft | Bank lending | Öffentliches Rechnungswesen | Public accounting | Bilanzpolitik | Accounting policy | Kreditrationierung | Corporate Governance | Corporate governance |
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