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Bankruptcy law 1 Book-tax conformity 1 Conditional conservatism 1 Cross-country study 1 Owner liability 1 Private firms 1
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Free 1
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Article 1
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Article 1
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English 1
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Bigus, Jochen 1 Georgiou, Nadine 1
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Journal of Business Economics 1
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EconStor 1
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Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe
Bigus, Jochen; Georgiou, Nadine - In: Journal of Business Economics 95 (2025) 2, pp. 385-426
substitutes. Our analyses contribute to prior literature by analyzing how owner liability is related to conditional conservatism …
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