Temporal variation and cross-sectional differences of accounting conservatism in emerging countries

Maha Khalifa, Hakim Ben Othman, Khaled Hussainey

Year of publication:	2016
Authors:	Khalifa, Maha ; Ben Othman, Hakim ; Hussainey, Khaled
Published in:	International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 12.2016, 1, p. 45-69
Subject:	accounting conservatism \| conditional conservatism \| loss frequency \| cash-flows \| earnings variability \| Bilanzpolitik \| Accounting policy \| Konservatismus \| Conservatism \| Schwellenländer \| Emerging economies \| Vorsichtsprinzip \| Principle of prudence \| Gewinnermittlung \| Profit determination \| Verlust \| Loss

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