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Year of publication
Subject
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Accounting 203 Principle of prudence 202 Vorsichtsprinzip 202 Rechnungswesen 200 Accounting policy 181 Bilanzpolitik 181 Accounting conservatism 165 accounting conservatism 135 Conservatism 116 Konservatismus 115 Corporate governance 69 Corporate Governance 68 Führungskräfte 47 Managers 47 IFRS 43 Theorie 39 Theory 39 China 36 Accounting Conservatism 32 Agency theory 32 Prinzipal-Agent-Theorie 32 Risiko 29 Risk 28 Asymmetric information 27 Asymmetrische Information 27 Accounting standards 26 Gewinnermittlung 26 Profit determination 26 Börsenkurs 25 Deutschland 25 Financial crisis 25 Share price 25 Bilanzierungsgrundsätze 24 Finanzkrise 24 Berichtswesen 23 Germany 23 Reporting 23 Jahresabschluss 21 Bank 20 Corporate disclosure 20
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Online availability
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Undetermined 219 Free 116 CC license 20
Type of publication
All
Article 399 Book / Working Paper 97 Other 2
Type of publication (narrower categories)
All
Article in journal 323 Aufsatz in Zeitschrift 323 Graue Literatur 25 Non-commercial literature 25 Working Paper 21 Hochschulschrift 20 research-article 20 Arbeitspapier 18 Thesis 18 Article 16 Aufsatz im Buch 16 Book section 16 Bibliografie enthalten 4 Bibliography included 4 Collection of articles of several authors 2 Sammelwerk 2 Aufsatzsammlung 1 Case study 1 Collection of articles written by one author 1 Conference paper 1 Fallstudie 1 Konferenzbeitrag 1 Sammlung 1
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Language
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English 391 German 70 Undetermined 35 French 2
Author
All
Hasan, Iftekhar 10 Wu, Qiang 9 Park, Jong Chool 6 Zhang, Feida 6 Ahmed, Kamran 5 Francis, Bill B. 5 Hussainey, Khaled 5 Klein, Martin 5 Ben Othman, Hakim 4 Francis, Bill 4 Khalifa, Maha 4 Lee, Cheol 4 Lu, Wei 4 Amir, Eli 3 Askarany, Davood 3 Ball, Ray 3 Beisland, Leif Atle 3 Berndt, Thomas 3 Bornemann, Tobias 3 Campa, Domenico 3 Cheng, Chia-Ling 3 Dai, Lili 3 Daryaei, Abbas Ali 3 Fattahi, Yasin 3 Goodell, John W. 3 Jeong, Kyunbeom 3 Kallunki, Juha-Pekka 3 Khan, Faisal 3 Kothari, S. P. 3 Kravet, Todd D. 3 Kung, Fan-Hua 3 Lee, Edward 3 Li, Yuansha 3 Lobo, Gerald J. 3 Luo, Guo Ying 3 Martínez-Ferrero, Jennifer 3 Nikolaev, Valeri V. 3 Nilsson, Henrik 3 Robin, Ashok J. 3 Serdarevic, Nino 3
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Institution
All
Research Institute for Economics and Business Administration, Kobe University 2 Suomen Pankki 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 C.E.P.R. Discussion Papers 1 Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 1 Department of Economics, University of Waterloo 1 Europäische Zentralbank 1 HAL 1 Institut ekonomických studií, Univerzita Karlova v Praze 1 Instituto sobre Desarrollo Empresarial (INDEM), Universidad Carlos III de Madrid 1 KPMG Schweiz 1
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Published in...
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The accounting review : a publication of the American Accounting Association 12 Review of quantitative finance and accounting 11 Journal of business finance & accounting : JBFA 10 Journal of accounting and public policy 8 Finance research letters 7 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Journal of accounting & economics 6 Review of Accounting and Finance 6 Cogent business & management 5 International journal of accounting, auditing and performance evaluation : IJAAPE 5 International review of financial analysis 5 Asian journal of accounting research 4 Corporate finance / Biz 4 IRZ : Zeitschrift für internationale Rechnungslegung 4 Journal of accounting, auditing & finance : JAAF 4 Review of accounting & finance 4 Review of accounting studies 4 Accounting and finance 3 Asia-Pacific journal of financial studies 3 Asian Review of Accounting 3 China journal of accounting research : CJAR 3 Cogent Business & Management 3 Cogent Economics & Finance 3 Cogent economics & finance 3 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 3 Europäische Hochschulschriften / 5 3 International Journal of Academic Research in Accounting, Finance and Management Sciences 3 International journal of financial research 3 Journal of Accounting Literature 3 Journal of Accounting and Economics 3 Journal of contemporary accounting & economics 3 Journal of international accounting research 3 Managerial Auditing Journal 3 Managerial auditing journal 3 Managerial finance 3 Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas 3 The British accounting review : the journal of the British Accounting Association 3 The European accounting review 3 The journal of applied business research 3
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Source
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ECONIS (ZBW) 418 RePEc 36 Other ZBW resources 22 EconStor 19 BASE 3
Showing 1 - 50 of 498
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The dark side of digital transformation : digital washing and accounting conservatism
Wei, Cui; Zhou, Hang; Zhang, Xinrui; Ouyang, Shuang - In: International review of economics & finance : IREF 98 (2025), pp. 1-17
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331956
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A fall into the pit, a gain in your wit : top managerial career setback experience and accounting conservatism
Su, Zhong-qin; Zhu, Yiting; Su, Wunhong; Zuoping, Xiao - In: Australian journal of management 50 (2025) 2, pp. 524-570
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403552
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Stakeholder orientation and accounting conservatism : evidence from state-level constituency statutes
Radhakrishnan, Suresh; Wang, Ke; Wang, Zheng - In: Journal of accounting and public policy 51 (2025), pp. 1-20
We find that the staggered adoption of state-level constituency statutes leads to a significant decrease in accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions, thereby increasing firms’ stakeholder orientation. As...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015414007
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Unravelling the complex link between managers' disclosure of abnormal tone and opportunistic behaviour
Pouryousof, Azam; Nassirzadeh, Farzaneh; Askarany, Davood - In: European research on management and business economics 31 (2025) 2, pp. 1-9
This study investigates the relationship between managers' abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory. Using a quantitative ex-post-facto design, we analysed data from 1411 annual reports of 143 companies listed on the Tehran Stock...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410592
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Financial report readability and accounting conservatism
Yu, Zhimin - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-9
Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability and accounting conservatism and uses the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013471389
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Unveiling intangible assets : exploring voluntary disclosure and its interaction with accounting conservatism and analyst attention on financing constraints
Li, Congrong; Ning, Zhe - 2024
This paper examines the relationship between the voluntary disclosure of intangible assets and financing constraints using a sample of 2850 listed companies from 2017 to 2021. Additionally, we examine the moderating effects of prudence in accounting and the attention given to the disclosures by...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338110
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The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance
Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25
The study's purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016 through 2020, the sample consisted of 61...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014529050
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The puzzling association between accounting conservatism and corporate social responsibility
Daryaei, Abbas Ali; Fattahi, Yasin; Aldbs, Ali - In: Asian journal of accounting research 9 (2024) 1, pp. 35-46
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531264
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Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange
Nguyen Thi Phuong Hong; Phan Thi Tra My - In: Cogent business & management 11 (2024) 1, pp. 1-24
The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536207
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View of institutional ownership and value relevance in Indonesia : the nexus of accounting conservatism
Muslim, Ade Imam; Setiawan, Doddy - In: Rajagiri management journal 18 (2024) 3, pp. 251-263
Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identify how firm size could affect value relevance....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015049408
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Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine stock exchange
Talawa, Mohammed; Badwan, Nemer - In: Asian journal of accounting research 9 (2024) 3, pp. 229-256
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402823
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The governing role of board gender diversity on conditional accounting conservatism and executive remuneration : performance-based versus equity-based remunerations
Bedeir, Reem Essam - In: Future Business Journal 10 (2024) 1, pp. 1-17
This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact on the choice between accounting methods...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410715
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CEO facial masculinity and accounting conservatism
Amin, Keval; Feng, Cecilia; Guo, Peng; You, Hong - In: Accounting and business research 54 (2024) 2, pp. 224-254
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576862
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Do female directors affect accounting conservatism in European Union?
Alves, Sandra - In: Cogent Business & Management 10 (2023) 2, pp. 1-22
Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, female directors may con-tribute to improve board performance and earnings quality....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527315
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Regulation, supervision and accounting conservatism : the interaction of the three pillars of Basel II on the quality of reported earnings in worldwide banks
Díaz-Sánchez, Inmaculada; Martinez-Conesa, Isabel; … - In: Revista de Contabilidad 26 (2023) 2, pp. 330-342
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395807
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Do female directors affect accounting conservatism in European Union?
Alves, Sandra - In: Cogent business & management 10 (2023) 2, pp. 1-22
Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse. Thus, female directors may con-tribute to improve board performance and earnings quality....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014504782
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Essays on incentive contract and corporate finance
Yu, Zeng - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014457447
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The effect of accounting conservatism on measures of financial constraints
Kim, Taewoo; Lee, Byunghwan; Meng, Bo; Paik, Daniel Gyung - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 166-186
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014279499
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Do CEO attributes spur conservatism?
Atwa, Rawan; AlSmadi, Safaa Adnan; Kharabsheh, Buthiena; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-15
This study examines the relationship between chief executive officers' (CEOs') characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial and service companies listed on the Amman...
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The conservatism principle and asymmetric preferences over reporting rrrors
Chakravarthy, Jivas; Shields, Timothy W. - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012419252
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Accounting conservatism, corporate diversification and firm value
Wu, Chloe Yu-Hsuan; Tsao, Shou-Min; Lin, Che-Hung - In: Review of quantitative finance and accounting 64 (2025) 1, pp. 371-415
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015194592
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Board gender diversity and accounting conservatism : the role of corporate social responsibility
Muhammad, Hussain; Paolone, Francesco; Migliori, Stefania - In: Sustainability accounting, management and policy journal 16 (2025) 1, pp. 107-136
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015325918
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CSR practices and earnings management : the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies
Alqatan, Ahmad J.; Hichri, Abir - In: Competitiveness review : CR 35 (2025) 1, pp. 32-52
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164598
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The impact of bond market liberalization on accounting conservatism
Fu, Renhui; Gao, Fang; Wang, Yanhui - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 403-432
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015395025
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Multiple large shareholders, related-party transactions and accounting conservatism
Chen, Mengmeng; Ye, Guoan - In: Finance research letters 74 (2025), pp. 1-7
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Does the threat of short selling discipline management? : evidence from default risk changes around regulation SHO
Li, Keming; Nishikawa, Takeshi; Rao, Ramesh P. - In: Journal of financial markets 73 (2025), pp. 1-25
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402259
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Audit committee characteristics and accounting conservatism : does the power of people matter?
El-Mahdy, Dina Faisal; Yang, Ling; Abdelrazeik, Asmaa; … - In: International journal of corporate governance : IJCG 15 (2025) 2, pp. 99-126
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015409627
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Impact of firm-level uncertainty on earnings management and role of accounting conservatism
Haque, Abdul; Fatima, Huma; Abid, Ammar; Qamar, … - In: Quantitative finance and economics 3 (2019) 4, pp. 772-794
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012176695
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Accounting conservatism and earnings quality
Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of Risk and Financial Management 15 (2022) 9, pp. 1-18
Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014332612
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Financial report readability and accounting conservatism
Yu, Zhimin - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-9
Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability and accounting conservatism and uses the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014332653
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The effects of accounting conservatism on investment decision: Evidence from listed companies in China
Ma, Haixin; Jeong, Kyunbeom - In: Cogent Business & Management 9 (2022) 1, pp. 1-14
This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the difference in this effect of accounting conservatism on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505629
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The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations
Aburisheh, Khaled Eriej; Dahiyat, Ahmad Abdelrahim; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-30
This study is based upon constructing two models for quantifying the impact of ownership structure upon accounting conservatism and the impact of board structure upon accounting conservatism for the industrial enterprises registered with the Amman Stock Exchange ASE from 2011 to 2020. Moreover,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505708
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Impact of accounting conservatism on IPO under-pricing: evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Naik, B. … - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015074263
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Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance
M'rad, Mouna - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-24
The purpose of this paper is to investigate the relationship between accounting conservatism and companies' cross- listing decision and the mediating role of the corporate governance mechanisms: board of directors' characteristics and ownership structure, on this relationship. Using a sample of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015074322
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The effects of accounting conservatism on investment decision : evidence from listed companies in China
Ma, Haixin; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-14
This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the difference in this effect of accounting conservatism on...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014431811
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The effect of ownership structure and board structure on accounting conservatism throughout financial reporting : evidence from Jordanian industrial corporations
Aburisheh, Khaled Eriej; Dahiyat, Ahmad Abdelrahim; … - In: Cogent business & management 9 (2022) 1, pp. 1-30
This study is based upon constructing two models for quantifying the impact of ownership structure upon accounting conservatism and the impact of board structure upon accounting conservatism for the industrial enterprises registered with the Amman Stock Exchange ASE from 2011 to 2020. Moreover,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014436055
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Accounting conservatism and earnings quality
Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18
Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013401816
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Accounting conservatism and corporate cross- listing : the mediating effect of the corporate governance
M'rad, Mouna - In: Cogent economics & finance 10 (2022) 1, pp. 1-24
The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross- listing decision and the mediating role of the corporate governance mechanisms: board of directors’ characteristics and ownership structure, on this relationship. Using a sample...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013431572
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Vo Xuan Vinh; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors. Furthermore, the study examines how asymmetry information affects the implication of accounting conservatism for IPOs. Based on a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014500281
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CEO Facial Masculinity and Accounting Conservatism
Amin, Keval; Feng, Cecilia (Qian); Guo, Peng; You, Hong - 2022
In this study, we examine the consequences of CEO facial masculinity for accounting conservatism. Facial masculinity is associated with an array of masculine behaviors including aggression, ambition, egocentricity, risk taking, and an increased desire to maintain social status. We predict that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014245040
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Confucian culture and accounting conservatism : evidence from China
Du, Xingqiang; Xie, Yuhui; Lai, Shaojuan; Zeng, Quan - In: China journal of accounting studies 10 (2022) 4, pp. 549-589
This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001-2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools) within a specific radius around a firm,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013539302
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Uncertainty of Uncertainty and Accounting Conservatism
Cui, Xin; Ma, Tingting; Xie, Xiaochen; Goodell, John W. - 2022
We investigate the impact of uncertainty of uncertainty (UOU) on corporate accounting conservatism, finding a positive association. Mechanism analysis suggests that under UOU, creditor demands for real information drives shifts toward accounting conservatism. Further analysis shows that the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013403012
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Tax avoidance and accounting conservatism
Bornemann, Tobias - 2018
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011949178
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Tax avoidance and accounting conservatism
Bornemann, Tobias - 2018
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011799261
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Does accounting conservatism reduce default risk? : evidence from Taiwan
Kuo, Chen-Yin - In: International journal of economics and financial issues … 8 (2018) 4, pp. 227-242
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011979570
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Financial regulation and financial market stability : evidence from stock price crash risk
Liang, Mengru; Huang, Yongjian - In: Finance research letters 69 (2024) 2, pp. 1-9
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015191181
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Real asset liquidity and accounting conservatism : evidence from asset redeployability
Huang, Wei; Zhang, Rui-Zhong - In: Managerial finance 50 (2024) 11, pp. 1895-1919
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198814
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Female directors and accounting quality : a quasi-natural experiment research
García Blandón, Josep; Argilés Bosch, Josep M.; … - In: Spanish journal of finance & accounting : the official … 53 (2024) 4, pp. 427-450
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015177000
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CEO early-life experience and corporate accounting conservatism : insights from the socio-political context
Liu, Xutang; Young, Martin R.; Liao, Jing - In: Emerging markets review 63 (2024), pp. 1-29
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015178046
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The valuation demand for accounting conservatism : evidence from firm-level climate risk measures
Li, Su; Van Zijl, Tony; Willett, Roger - In: China finance review international 14 (2024) 4, pp. 694-718
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323301
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