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Search: subject:"conditional conservatism"
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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
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7
accounting conservatism
7
Agency theory
6
Berichtswesen
6
Börsenkurs
6
Corporate Governance
6
Reporting
6
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Cash Flow
5
Cash flow
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EU countries
5
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55
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27
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3
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1
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88
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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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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
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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
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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
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1
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
1
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Afro-Asian Journal of Finance and Accounting : AAJFA
1
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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
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International journal of business innovation and research
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ECONIS (ZBW)
79
RePEc
8
EconStor
4
Other ZBW resources
4
BASE
2
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97
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11
Securities class actions and
conditional
conservatism
: evidence from two legal events
Chen, Xiaomeng
;
Lu, Meiting
;
Shan, Yaowen
;
Zhang, Yizhou
- In:
Accounting and finance
63
(
2023
)
2
,
pp. 2441-2471
Persistent link: https://www.econbiz.de/10014302100
Saved in:
12
The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan
Al-Qudah, Laith Akram
;
Qudah, Hanan Ahmad
;
Hamour, …
- In:
Cogent Business & Management
9
(
2022
)
1
,
pp. 1-15
conditional
conservatism
in the Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of …
Persistent link: https://www.econbiz.de/10014505653
Saved in:
13
The effects of COVID-19 on conditional accounting conservatism in developing countries : evidence from Jordan
Al-Qudah, Laith Akram Muflih
;
Al-Qudah, Hanan Ahmad
; …
- In:
Cogent business & management
9
(
2022
)
1
,
pp. 1-15
conditional
conservatism
in the Jordanian banking industry over this period. Furthermore, when uncertainty grows, the function of …
Persistent link: https://www.econbiz.de/10014444371
Saved in:
14
Business strategy, earnings properties, and earnings quality
Karampinis, Nikolaos
;
Vlismas, Orestes
;
Ballas, Apostolos
- In:
Journal of international accounting, auditing and taxation
56
(
2024
),
pp. 1-23
Persistent link: https://www.econbiz.de/10015065921
Saved in:
15
The impact of climate risk on accounting conservatism : evidence from developing countries
Khalifa, Maha
;
Zouaoui, Haykel
;
Ben Othman, Hakim
; …
-
2024
Persistent link: https://www.econbiz.de/10015398623
Saved in:
16
Is conservatism demanded by performance measurement in compensation contracts? : evidence from earnings measures used in bonus formulas
Na, Ke
;
Zhang, Ivy Xiying
;
Zhang, Yong
- In:
Review of accounting studies
29
(
2024
)
1
,
pp. 809-851
Persistent link: https://www.econbiz.de/10015127484
Saved in:
17
Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Subedi, Meena
- In:
International journal of accounting and information …
32
(
2024
)
2
,
pp. 308-344
Persistent link: https://www.econbiz.de/10014549046
Saved in:
18
Share pledging by controlling shareholders and accounting conservatism : evidence from India
Avabruth, Suhas M.
;
Nathan, Siva
;
Saravanan, Palanisamy
- In:
Meditari accountancy research
32
(
2024
)
4
,
pp. 1349-1374
Persistent link: https://www.econbiz.de/10015078902
Saved in:
19
Conditional
conservatism
in GAAP earnings and the implications for the disclosure of non-GAAP earnings
Ater, Brandon D.
;
Kilic, Emre
;
Sobngwi, Christian K.
- In:
Advances in accounting : a research annual
66
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015062014
Saved in:
20
Moderating effect of IFRS adoption on accounting conservatism and cost of equity: evidence from Canadian ESG data
Chouaibi, Yamina
;
Belhouchet, Saida
- In:
Journal of Global Responsibility
14
(
2023
)
4
,
pp. 492-515
negative relationship between
conditional
conservatism
and the cost of equity. The authors also find a negative relationship …
Persistent link: https://www.econbiz.de/10014871577
Saved in:
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