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Balance sheet versus earnings conservatism in Europe
Lara, Juan Manuel García; Mora, Araceli - In: European accounting review 13 (2004) 2, pp. 261-292
Persistent link: https://www.econbiz.de/10007790459
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Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
Lara, Juan Manuel García; Osma, Beatriz García; … - In: European accounting review 16 (2007) 4, pp. 727-756
Persistent link: https://www.econbiz.de/10007890441
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Information consequences of accounting conservatism
García Lara, Juan Manuel; García Osma, Beatriz; … - In: European accounting review 23 (2014) 2, pp. 173-198
Persistent link: https://www.econbiz.de/10011505816
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Incentives or standards : what determines accounting quality changes around ifrs adoption?
Christensen, Hans B.; Lee, Edward; Walker, Martin; … - In: European accounting review 24 (2015) 1, pp. 31-61
Persistent link: https://www.econbiz.de/10011302903