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Did removing prudence from the conceptual framework impact accounting conservatism?

Conway, Elaine - In: International journal of banking, accounting and … 11 (2020) 4, pp. 545-587

Persistent link: https://www.econbiz.de/10012505129

Aggregation bias in estimates of conditional conservatism : theory and evidence

Cano-Rodríguez, Manuel; Núñez-Nickel, Manuel - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 51-78

Persistent link: https://www.econbiz.de/10011525581

保守主義に関する実証研究の動向 : Conditional conservatismとUnconditional Conservatismの役割

中村, 亮介 - Center for Japanese Business Studies (HJBS), Graduate … - 2014

本論文は，保守主義に関する実証研究の最新動向について検討し，保守主義の役割がどこまで判明しているかを明らかにした。具体的には，保守主義にはConditional Conservatism（CC）とUnconditional...

Persistent link: https://www.econbiz.de/10011015097

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

Purpose The purpose of this paper is to examine the moderating effect of International Financial Reporting Standards (IFRS) adoption on the relationship between accounting conservatism and the cost of equity in Canadian environmental, social, and corporate governance (ESG) firms....

Persistent link: https://www.econbiz.de/10014871577

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

Accounting conservatism, earnings persistence, and pricing multiples on earnings

Chen, Lucy Huajing; Folsom, David M.; Paek, Wonsun; … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 2, pp. 233-260

Persistent link: https://www.econbiz.de/10010408306

Accounting conservatism : a life cycle perspective

Hansen, James C.; Hong, Keejae; Park, Sang Hyun - In: Advances in accounting : a research annual 40 (2018), pp. 76-88

Persistent link: https://www.econbiz.de/10011865535

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

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

Accounting conservatism and bankruptcy risk

Biddle, Gary C.; Ma, Mary L. Z.; Song, Frank M. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 2, pp. 295-323

Persistent link: https://www.econbiz.de/10013175309