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~accessRights:"restricted"
~subject:"Accounting Conservatism"
~subject:"Bank lending"
~subject:"Bilanzierungsgrundsätze"
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Accounting Conservatism
Bank lending
Bilanzierungsgrundsätze
Principle of prudence
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Accounting
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International review of financial analysis
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Journal of accounting and public policy
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Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF
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ECONIS (ZBW)
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The effect of borrowers' accounting conservatism on lenders' loan loss provisions : evidence from China's banking industry
Zhang, Xinyue
;
Zhong, Yuxiang
;
Li, Wanli
- In:
International review of financial analysis
82
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013431305
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2
Antitakeover legislation and accounting conservatism : new evidence
Cheng, Shijun
;
Duru, Augustine
;
Zhao, Yijiang
- In:
Journal of accounting and public policy
36
(
2017
)
2
,
pp. 119-140
Persistent link: https://www.econbiz.de/10011705720
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3
Vorsichtsprinzip und Grundsatz der Bilanzwahrheit im Rahmen der Jahresabschlussrichtlinie
Berndt, Thomas
- In:
Schmalenbachs Zeitschrift für betriebswirtschaftliche …
53
(
2001
)
4
,
pp. 366-390
Persistent link: https://www.econbiz.de/10001582897
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