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~accessRights:"restricted"
~subject:"IFRS"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Case study"
~type_genre:"Graue Literatur"
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Search: subject_exact:"Konservativismus"
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IFRS
Conservatism
128
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128
Accounting policy
75
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75
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66
Rechnungswesen
66
Accounting conservatism
32
accounting conservatism
29
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26
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14
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12
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conditional conservatism
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conservatism
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corporate governance
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Barker, Richard
1
Black, Jonathan
1
Chen, Jeff Zeyun
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Conway, Elaine
1
Cussatt, Marc
1
Guermazi, Walid
1
Halioui, Khamoussi
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Heaney, Richard A.
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1
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Thijssen, Maximiliaan Willem Pierre
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
2
Advances in accounting : a research annual
1
Chinese management studies : CMS
1
International advances in economic research : IAER ; an official publication of the International Atlantic Economic Society
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International journal of banking, accounting and finance : IJBAAF
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Journal of contemporary accounting & economics
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ECONIS (ZBW)
10
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1
Principles-based standards and conditional accounting conservatism
Krishnan, Gopal
;
Zhang, Jing
- In:
Advances in accounting : a research annual
58
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10014229623
Saved in:
2
Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?
Guermazi, Walid
;
Halioui, Khamoussi
- In:
Research in international business and finance
52
(
2020
),
pp. 1-13
Persistent link: https://www.econbiz.de/10012548542
Saved in:
3
IFRS adoption and accounting conservatism of Japanese firms with governance system transition
Shimamoto, Konosuke
;
Takeda, Fumiko
- In:
International advances in economic research : IAER ; an …
26
(
2020
)
2
,
pp. 161-173
Persistent link: https://www.econbiz.de/10012415162
Saved in:
4
Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries
Moy, Melissa
;
Heaney, Richard A.
;
Tarca, Ann
;
Van Zyl, …
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012421444
Saved in:
5
Did removing prudence from the conceptual framework impact accounting conservatism?
Conway, Elaine
- In:
International journal of banking, accounting and …
11
(
2020
)
4
,
pp. 545-587
Persistent link: https://www.econbiz.de/10012505129
Saved in:
6
The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism
Black, Jonathan
;
Chen, Jeff Zeyun
;
Cussatt, Marc
- In:
The accounting review : a publication of the American …
93
(
2018
)
5
,
pp. 119-144
Persistent link: https://www.econbiz.de/10011933690
Saved in:
7
Product market competition, regulatory changes, ownership structure and accounting conservatism : evidence from China
Majeed, Muhammad Ansar
;
Zhang, Xianzhi
;
Wang, Zhaonan
- In:
Chinese management studies : CMS
11
(
2017
)
4
,
pp. 658-688
Persistent link: https://www.econbiz.de/10011805109
Saved in:
8
Conditional conservatism and value relevance of financial reporting : a study in view of converging accounting standards
Thijssen, Maximiliaan Willem Pierre
;
Iatridis, George
- In:
Journal of multinational financial management
37/38
(
2016
),
pp. 48-70
Persistent link: https://www.econbiz.de/10011720166
Saved in:
9
Conservatism, prudence and the IASB's conceptual framework
Barker, Richard
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
4
,
pp. 514-538
Persistent link: https://www.econbiz.de/10011412686
Saved in:
10
The implications of research on accounting conservatism for accounting standard setting
Mora, Araceli
;
Walker, Martin
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
5
,
pp. 620-650
Persistent link: https://www.econbiz.de/10011415011
Saved in:
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