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  • Search: subject:"Excessive conservatism"
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Accounting policy 1 Bank lending 1 Bilanzpolitik 1 Canada 1 Conservatism 1 Credit rationing 1 Excessive conservatism 1 Government accounting conservatism 1 Kanada 1 Konservatismus 1 Kreditgeschäft 1 Kreditrationierung 1 Public accounting 1 Student loan loss provision 1 USA 1 United States 1 Year-end adjustments 1 Öffentliches Rechnungswesen 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Cziffra, Johnathon 1 Fortin, Steve 1 Singer, Zvi 1
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Review of accounting studies 1
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Differences in government accounting conservatism across jurisdictions, their determinants, and consequences : the case of Canada and the United States
Cziffra, Johnathon; Fortin, Steve; Singer, Zvi - In: Review of accounting studies 28 (2023) 2, pp. 1035-1073
Persistent link: https://www.econbiz.de/10014336042
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