Differences in government accounting conservatism across jurisdictions, their determinants, and consequences : the case of Canada and the United States
Johnathon Cziffra, Steve Fortin, Zvi Singer
| Year of publication: |
2023
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|---|---|
| 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
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| Subject: | Student loan loss provision | Government accounting conservatism | Excessive conservatism | Year-end adjustments | Credit rationing | USA | United States | Kanada | Canada | Öffentliches Rechnungswesen | Public accounting | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy | Kreditrationierung | Kreditgeschäft | Bank lending |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-021-09663-z [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014336042