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  • Search: subject:"Conditional conservatism"
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Year of publication
Subject
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Conservatism 59 Konservatismus 58 Conditional conservatism 45 conditional conservatism 43 Accounting policy 42 Bilanzpolitik 42 Accounting 19 Rechnungswesen 19 IFRS 17 Unconditional conservatism 13 Gewinnermittlung 12 Profit determination 12 Asymmetric information 11 Asymmetrische Information 11 unconditional conservatism 10 Conditional Conservatism 9 Gewinn 9 Profit 9 Accounting valuation 8 Bilanzielle Bewertung 8 Corporate governance 8 Principle of prudence 8 Theorie 8 Theory 8 Vorsichtsprinzip 8 Accounting conservatism 7 Accounting standards 7 Bilanzierungsgrundsätze 7 accounting conservatism 7 Agency theory 6 Berichtswesen 6 Börsenkurs 6 Corporate Governance 6 Reporting 6 Share price 6 Cash Flow 5 Cash flow 5 EU countries 5 EU-Staaten 5 Prinzipal-Agent-Theorie 5
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Online availability
All
Undetermined 55 Free 27 CC license 3
Type of publication
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Article 87 Book / Working Paper 9 Other 1
Type of publication (narrower categories)
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Article in journal 77 Aufsatz in Zeitschrift 77 Article 4 research-article 4 Arbeitspapier 2 Graue Literatur 2 Non-commercial literature 2 Working Paper 2 Conference paper 1 Konferenzbeitrag 1 Thesis 1
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Language
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English 88 Undetermined 9
Author
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Ben Othman, Hakim 5 Khalifa, Maha 5 Hussainey, Khaled 4 André, Paul 3 Cerqueira, Antonio 3 Filip, Andrei 3 Lawrence, Alastair 3 Manganaris, Panayotis 3 Paugam, Luc 3 Pereira, Cláudia 3 Sloan, Richard G. 3 Zouaoui, Haykel 3 Basu, Sudipta 2 Burke, Qing L. 2 Cano-Rodríguez, Manuel 2 Collins, Daniel W. 2 Dasilas, Apostolos 2 Ha, Joohyung 2 Jarva, Henry 2 Kim, Eung-Gil 2 Liu, Sun 2 Magnan, Michel 2 Nakano, Makoto 2 Núñez-Nickel, Manuel 2 Otsubo, Fumitaka 2 Patatoukas, Panos N. 2 Penalva, Fernando 2 Salehi, Mahdi 2 Sami, Heibatollah 2 Shim, Junyong 2 Spathis, Charalambos T. 2 Srivastava, Anup 2 Sun, Yuan 2 Sunder, Shyam V. 2 Takasu, Yusuke 2 Tri Tri Nguyen 2 Tse, Senyo 2 Wang, Mengying 2 Abu Hamour, Aiman M. 1 Abu Huson, Yazan 1
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Institution
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Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 2 ESSEC Business School 1 HAL 1 Institute for Monetary and Economic Studies, Bank of Japan 1 Instituto sobre Desarrollo Empresarial (INDEM), Universidad Carlos III de Madrid 1
Published in...
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Journal of business finance & accounting : JBFA 7 The accounting review : a publication of the American Accounting Association 7 Journal of international accounting auditing & taxation 4 Accounting horizons : a quarterly publication of the American Accounting Association 3 Advances in accounting : a research annual 3 Journal of accounting & economics 3 Review of quantitative finance and accounting 3 Accounting and business research 2 Journal of Applied Accounting Research 2 Journal of accounting and public policy 2 Journal of applied accounting research 2 Journal of contemporary accounting & economics 2 Meditari accountancy research 2 Review of accounting studies 2 Working Paper Series / Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 2 Abacus : a journal of accounting, finance and business studies 1 Accounting and finance 1 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 1 Accounting research journal 1 Afro-Asian Journal of Finance and Accounting : AAJFA 1 Applied economics 1 Applied financial economics 1 Asia-Pacific journal of accounting & economics : APJAE 1 Business Economics Working Papers 1 China Journal of Accounting Research 1 China journal of accounting research : CJAR 1 Cogent Business & Management 1 Cogent business & management 1 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 1 ESSEC Working Papers 1 Finance research letters 1 Global Business & Finance Review (GBFR) 1 Global business and finance review 1 IMES Discussion Paper Series 1 IMES discussion paper series / Englische Ausgabe 1 International Journal of Academic Research in Accounting, Finance and Management Sciences 1 International journal of accounting and information management 1 International journal of accounting, auditing and performance evaluation : IJAAPE 1 International journal of banking, accounting and finance : IJBAAF 1 International journal of business innovation and research 1
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Source
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ECONIS (ZBW) 79 RePEc 8 EconStor 4 Other ZBW resources 4 BASE 2
Showing 81 - 90 of 97
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Conditional conservatism and audit fees
Lee, Hye Seung; Li, Xu; Sami, Heibatollah - In: Accounting horizons : a quarterly publication of the … 29 (2015) 1, pp. 83-113
Persistent link: https://www.econbiz.de/10010515263
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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81
Persistent link: https://www.econbiz.de/10011284238
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Foreign direct investments affecting accounting quality in transitional economies of Europe
Hämäläinen, Sanna; Martikainen, Minna - In: International journal of business innovation and research 9 (2015) 3, pp. 295-310
Persistent link: https://www.econbiz.de/10011538326
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Aggregation bias in estimates of conditional conservatism : theory and evidence
Cano-Rodríguez, Manuel; Núñez-Nickel, Manuel - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 51-78
Persistent link: https://www.econbiz.de/10011525581
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Accounting conservatism and the cost of capital : an international analysis
Li, Xi - In: Journal of business finance & accounting : JBFA 42 (2015) 5/6, pp. 555-582
Persistent link: https://www.econbiz.de/10011442309
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The effect of mandatory IFRS adoption on condititonal conservatism in Europe
André, Paul; Filip, Andrei; Paugam, Luc - In: Journal of business finance & accounting : JBFA 42 (2015) 3/4, pp. 482-514
Persistent link: https://www.econbiz.de/10011553565
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Accounting Conservatism, Information Uncertainty and Analysts’ Forecasts
Li, Jing - 2008
, taking into account the interaction between unconditional and conditional conservatism. Unconditional conservatism preempts … conditional conservatism in the later period and reduces the uncertainty in loss recognition associated with bad news. Through a …
Persistent link: https://www.econbiz.de/10009441147
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Accounting conservatism, earnings persistence, and pricing multiples on earnings
Chen, Lucy Huajing; Folsom, David M.; Paek, Wonsun; … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 233-260
Persistent link: https://www.econbiz.de/10010408306
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Economic consequences of SFAS 142 goodwill write-offs
Jarva, Henry - In: Accounting and finance : journal of the Accounting … 54 (2014) 1, pp. 211-235
Persistent link: https://www.econbiz.de/10010342393
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Conditional conservatism and underpricing in US corporate bond market
Liu, M.; Magnan, Michel - In: Applied financial economics 24 (2014) 19/21, pp. 1323-1334
Persistent link: https://www.econbiz.de/10010460159
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