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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
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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Undetermined
55
Free
27
CC license
3
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Article
87
Book / Working Paper
9
Other
1
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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
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2
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English
88
Undetermined
9
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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
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
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ECONIS (ZBW)
79
RePEc
8
EconStor
4
Other ZBW resources
4
BASE
2
Showing
21
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30
of
97
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21
Busy boards and accounting conservatism : an Australian perspective
Le, Quyen
;
Vafaei, Alireza
;
Ahmed, Kamran
;
Kutubi, Shawgat
- In:
Meditari accountancy research
31
(
2023
)
4
,
pp. 970-1014
Persistent link: https://www.econbiz.de/10014362603
Saved in:
22
The differential timeliness of stock price in incorporating bad versus good news and the earnings-return asymmetry
Cheng, Zhuo June
;
Fang, Jing
;
Myers, Linda A.
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 97-124
Persistent link: https://www.econbiz.de/10014390391
Saved in:
23
Employee firing costs and accounting conservatism : evidence from wrongful discharge laws
Gao, Huasheng
;
Huang, Jun
;
Zhang, Tianshu
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
9/10
,
pp. 1612-1632
Persistent link: https://www.econbiz.de/10014443311
Saved in:
24
Goodwill impairment after M&A : acquisition-level evidence
Potepa, James
;
Thomas, Jacob
- In:
Journal of financial reporting : a publication of the …
8
(
2023
)
2
,
pp. 131-155
Persistent link: https://www.econbiz.de/10014448347
Saved in:
25
Conditional
conservatism
and investment efficiency under a state ownership environment : further evidence from China
Liu, Sun
;
Zhang, Jie
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014458944
Saved in:
26
The role of accounting regulation on good news recognition and
conditional
conservatism
: evidence from China's 2006 accounting regulation
Barhamzaid, Zuhair
- In:
Accounting research journal
36
(
2023
)
1
,
pp. 92-105
Persistent link: https://www.econbiz.de/10014329957
Saved in:
27
Bank competition and borrower conservatism
Hou, Liya
;
Lang, Yi
;
Basu, Sudipta
- In:
The accounting review : a publication of the American …
98
(
2023
)
2
,
pp. 247-275
Persistent link: https://www.econbiz.de/10014289567
Saved in:
28
The impact of climate risk on accounting conservatism: evidence from developing countries
Khalifa, Maha
;
Zouaoui, Haykel
;
Ben Othman, Hakim
; …
- In:
Journal of Applied Accounting Research
25
(
2023
)
3
,
pp. 570-593
showing that climate risk significantly affects unconditional and
conditional
conservatism
. The authors' results provide fresh …
Persistent link: https://www.econbiz.de/10015348564
Saved in:
29
The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio
;
Pereira, Cláudia
- In:
Review of Economic Perspectives
20
(
2020
)
2
,
pp. 137-169
conditional
conservatism
. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for …
Persistent link: https://www.econbiz.de/10012384142
Saved in:
30
The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio
;
Pereira, Cláudia
- In:
Národohospodářský obzor : časopis věnovaný …
20
(
2020
)
2
,
pp. 137-169
conditional
conservatism
. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for …
Persistent link: https://www.econbiz.de/10012242340
Saved in:
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