Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries
Melissa Moy, Richard Heaney, Ann Tarca, Warrick van Zyl
| Year of publication: |
2020
|
|---|---|
| Authors: | Moy, Melissa ; Heaney, Richard A. ; Tarca, Ann ; Van Zyl, Warrick |
| Published in: |
Journal of contemporary accounting & economics. - Kidlington [u.a.] : Elsevier, ISSN 1815-5669, ZDB-ID 2539795-3. - Vol. 16.2020, 3, p. 1-21
|
| Subject: | Asymmetrical timeliness | Conditional conservatism | Convergence | Harmonization | IFRS | Institutional framework | Institutionelle Infrastruktur | Institutional infrastructure | Konservatismus | Conservatism | Rechnungswesen | Accounting | Institutionenökonomik | Institutional economics | Bilanzierungsgrundsätze | Accounting standards | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jcae.2020.100214 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012421444