Principles-based standards and conditional accounting conservatism
Gopal V. Krishnan, Jing Zhang
| Year of publication: |
2022
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|---|---|
| Authors: | Krishnan, Gopal ; Zhang, Jing |
| Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 58.2022, p. 1-14
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| Subject: | Principles-based standards | Conservatism | Earnings management | Timely loss recognition | Bilanzpolitik | Accounting policy | Konservatismus | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2022.100607 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014229623