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Year of publication
Subject
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Conservatism 907 Konservatismus 752 Bilanzpolitik 284 Accounting policy 283 Accounting 229 Rechnungswesen 226 conservatism 190 Konservativismus 159 Theorie 149 Theory 141 USA 108 United States 88 Führungskräfte 61 IFRS 61 Corporate governance 60 Managers 60 Corporate Governance 58 Großbritannien 55 Vorsichtsprinzip 53 Gewinnermittlung 51 Principle of prudence 51 Profit determination 50 Asymmetric information 49 Asymmetrische Information 49 Financial audit 49 Wirtschaftsprüfung 49 accounting conservatism 45 United Kingdom 44 Liberalismus 43 Accounting conservatism 40 Wirtschaftspolitik 40 Deutschland 39 Economic liberalism 39 Wirtschaftsliberalismus 39 Accounting standards 38 Bilanzierungsgrundsätze 38 Liberalism 38 China 37 Welt 36 World 35
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Online availability
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Undetermined 352 Free 338 CC license 25
Type of publication
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Article 639 Book / Working Paper 541 Journal 3
Subcategories
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Article in journal 593 Working paper 115 Book section 23 Proceedings 14 Case study 7 Biography 2 Review 2 Guidebook 1 Handbook 1 Textbook 1
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Language
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English 967 Undetermined 101 German 95 Spanish 8 Polish 5 Russian 5 French 3 Portuguese 3 Croatian 1 Romanian 1
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Author
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Hefeker, Carsten 12 Zimmer, Blandine 12 Penalva, Fernando 11 Brauer, Sebastian 8 Lobo, Gerald J. 8 Westermann, Frank 8 Nakata, Taisuke 7 Schmidt, Sebastian 7 Smith, Malcolm 7 Wagenhofer, Alfred 7 Watts, Ross L. 7 Basu, Sudipta 6 Brunner, Eric J. 6 Hussainey, Khaled 6 Martin, Xiumin 6 Ross, Stephen L. 6 Zhang, Feida 6 Barker, Richard 5 Ben Othman, Hakim 5 Berlemann, Michael 5 Bertomeu, Jeremy 5 García Lara, Juan M. 5 García Osma, Beatriz 5 Hielscher, Kai 5 Iyigun, Murat 5 Khalifa, Maha 5 Lara, Juan Manuel García 5 Rubin, Jared 5 Washington, Ebonya 5 Albrecht, Konstanze 4 André, Paul 4 Chen, Jeff Zeyun 4 Collins, Daniel W. 4 Dimitropoulos, Panagiotis 4 Filip, Andrei 4 Hsu, Charles 4 Hui, Kai Wai 4 Iatridis, George Emmanuel 4 Ismail, Zubaidah 4 Jost, John T. 4
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 5 Faculdade de Economia, Universidade do Porto 3 Université Paris-Dauphine (Paris IX) 3 Akademie für Politik und Zeitgeschehen 2 C.E.P.R. Discussion Papers 2 CESifo 2 Edward Elgar Publishing 2 Fächergruppe Volkswirtschaftslehre, Helmut Schmidt Universität Hamburg 2 HAL 2 Institut für Empirische Wirtschaftsforschung, Fachbereich Wirtschaftswissenschaften 2 University of Rochester - Center for Economic Research (RCER) 2 Akademie für Staats- und Rechtswissenschaft der DDR 1 Arnold-Bergstraesser-Institut für Kulturwissenschaftliche Forschung 1 Berliner Stadtmission / Buchhandlung 1 Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 1 Centre Interuniversitaire de Recherche en Économie Quantitative (CIREQ) 1 Centre for Policy Studies <London> 1 Centro di Studi Internazionali Sull'Economia e la Sviluppo (CEIS), Facoltà di Economia 1 Cologne Graduate School in Management, Economics and Social Sciences, Wirtschafts- und Sozialwissenschaftliche Fakultät 1 Conservative Political Centre (Great Britain) 1 Cowles Foundation for Research in Economics, Yale University 1 Departament d'Empresa, Facultat d'Economia i Empresa 1 EconWPA 1 Ekonomi Bölümü, İktisadi ve İdari Bilimler Fakültesi 1 Eugen Diederichs Verlag 1 European Central Bank 1 Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht, Universität Siegen 1 Frankfurt School of Finance and Management 1 Friedrich-Ebert-Stiftung / Abteilung Entwicklungsländerforschung 1 Friedrich-Schiller-Universität Jena 1 Garment Workers' Union 1 Institute for the Study of Labor (IZA) 1 Istituto Nazionale di Statistica (ISTAT) 1 London School of Economics (LSE) 1 MSB Matthes & Seitz Berlin Verlagsgesellschaft 1 Massachusetts Institute of Technology / Department of Economics 1 Meždunarodnaja Konferencija Ėkonomistov Socialističeskich Stran po Kritičeskomu Analizu Buržuaznych Ėkonomičeskich Teorij <8, 1987, Smolenice> 1 National Bureau of Economic Research 1 National Research University Higher School of Economics 1 Ratioinstitutet 1
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Published in...
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The accounting review : a publication of the American Accounting Association 17 Journal of business finance & accounting : JBFA 15 Journal of accounting & economics 13 Review of quantitative finance and accounting 13 Review of accounting studies 11 Accounting horizons : a quarterly publication of the American Accounting Association 8 Advances in accounting : a research annual 8 Journal of contemporary accounting & economics 8 Accounting and Business Research 7 Journal of Accounting and Economics 7 Journal of economic behavior & organization : JEBO 7 The journal of applied business research 7 Accounting and finance 6 Cogent business & management 6 Journal of international accounting auditing & taxation 6 The journal of corporate accounting & finance 6 Accounting and business research 5 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 5 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 5 Asian review of accounting 5 Journal of accounting and public policy 5 MPRA Paper 5 Management science : journal of the Institute for Operations Research and the Management Sciences 5 Afro-Asian Journal of Finance and Accounting : AAJFA 4 Asian Review of Accounting 4 Berichte des Bundesinstituts für Ostwissenschaftliche und Internationale Studien 4 Cogent Business & Management 4 Constitutional political economy 4 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 4 European accounting review 4 Finance research letters 4 IZA Discussion Papers 4 Journal of accounting research 4 Journal of accounting, auditing & finance : JAAF 4 Journal of business research : JBR 4 Journal of consumer psychology : JCP : the official journal of the Society for Consumer Psychology 4 Journal of economic issues : jei 4 Journal of international accounting research 4 Research in international business and finance 4 Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 4
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Source
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ECONIS (ZBW) 942 RePEc 103 USB Cologne (EcoSocSci) 51 Other ZBW resources 48 EconStor 34 BASE 5
Showing 1 - 50 of 1,048
 
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News management, moral hazard, and the properties of earnings, prices, and compensation
Bonham, Jonathan - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651902
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The role of accounting conservatism in corporate innovation
Bai, Min; Kent, Pamela; Kim, Sujin; Li, Shan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467554
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Your home is not a school : the limits of homeschooling as a political practice
Pavel, Sonia Maria; Cynamon, Jeremy Kingston - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063646
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Income adjustments and firm performance during economic downturns : systemic versus opportunistic conservatism
Adu, Evans; Barua, Abhijit - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467957
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The eternal debate over conservatism and prudence : a historical perspective on the conceptualization of asymmetry in financial accounting theory
Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014288688
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On the tradeoff between distributional belief and ambiguity : conservatism, finite-sample guarantees, and asymptotic properties
Tsang, Man Yiu; Shehadeh, Karmel S. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448104
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Using machine learning to measure conservatism
Bertomeu, Jeremy; Cheynel, Edwige; Liao, Yifei; Milone, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015411137
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Firm's cost of debt firstly changes conservatism and then leads the choices of future diversification strategies : evidence from Asian countries
Sumiyana, Sumiyana; Usmayanti, Vivi - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014279504
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How much do we learn? Measuring symmetric and asymmetric deviations from Bayesian updating through choices
Aydogan, Ilke; Baillon, Aurélien; Kemel, Emmanuel; Li, Chen - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420316
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Does unconditional accounting conservatism imply upside or downside risk? : evidence from the options market
Kale, Devendra; Villupuram, Sriram V. - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427265
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Deferred tax assets on tax loss carryforwards during economic shock situations
Flagmeier, Vanessa; Werthebach, Felix - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618654
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Alternatives to Bayesian updating
Ortoleva, Pietro - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606698
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The relation between conditional conservatism and managerial herding: evidence from M&A waves
Imperatore, Claudia; Pundrich, Gabriel - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015793496
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How much do we learn? : measuring symmetric and asymmetric deviations from Bayesian updating through choices
Aydogan, Ilke; Baillon, Aurélien; Kemel, Emmanuel; Li, Chen - 2025
Belief‐updating biases hinder the correction of inaccurate beliefs and lead to suboptimal decisions. We complement Rabin and Schrag's (1999) portable extension of the Bayesian model by including conservatism in addition to confirmatory bias. Additionally, we show how to identify these two...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015190350
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The myth of classical liberalism : how political identity evolves
De Marneffe, Peter - 2026
Chapter 1: Introduction -- Chapter 2: Origins -- Chapter 3: “Liberalism” -- Chapter 4: Hayek’s History -- Chapter 5: “Liberals” in America -- Chapter 6: “Classical Liberalism” -- Chapter 7: Conclusion.
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591865
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The role of accounting conservatism in the decreasing book equity of U.S. firms
Luo, Haowen; Luo, Bing; Peabody, S. Drew - 2025
We offer a novel explanation for the widespread decline in U.S. firms' reported book equity. We find that accounting conservatism is negatively associated with book equity, a result that is both economically and statistically significant, as well as robust to a variety of model specifications....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457806
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The impact of internal governance on conservatism : evidence from Australia
Liew, Millie; Cao, June - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014431291
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Accounting conservatism and firm value in Egypt : the mediating role of tax avoidance
Obiedallah, Yousra R.; El Mahdy, Asmaa Hamdy Abdelaziz … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613703
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Deferred tax assets on tax loss carryforwards during economic shock situations
Flagmeier, Vanessa; Werthebach, Felix - 2025
This study examines the recognition of deferred tax assets on tax loss carryforwards (TLCF-DTA) before and during the COVID-19 pandemic. We analyze a sample of large German firms from 2017-2021, hand-collecting deferred tax and management forecast data. The recognition behavior of the average...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615494
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Conservatism and stock price informativeness
Ha, Joohyung - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014279507
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Sustainable development and accounting conservatism
Ren, Hao - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484320
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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 - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015403552
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The impact of bond market liberalization on accounting conservatism
Fu, Renhui; Gao, Fang; Wang, Yanhui - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015395025
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Crash risk and conservatism: Evidence from Borsa Istanbul
Toksoz, Tuba - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635837
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Crash risk and conservatism : evidence from Borsa Istanbul
Toksoz, Tuba - 2024
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Conditional accounting conservatism and financial flexibility : the Corona pandemic in the formation of legal claims
Mahmoodi, Ali Asghar; Abdoli, Mohammadreza; Shahri, Maryam - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015417852
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The puzzling association between accounting conservatism and corporate social responsibility
Daryaei, Abbas Ali; Fattahi, Yasin; Aldbs, Ali - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531264
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Financial reporting quality impact on the firms' capital structure
Lisboa, Inês Margarida; Costa, Magali; Reis, Carolina - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015421610
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In the radiance of enlightenment : the influence of nontheistic religions on corporate default risk
Feng, Yuruo; Wei, Hao; Fang, Jiali; Wongchoti, Udomsak - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014533611
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The effect of superstitious beliefs on financial reporting conservatism : evidence from Chinese "Zodiac Year"
Si, Dengkui; Du, Qianqian; Pan, Yukun - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015464532
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CFO overconfidence and conditional accounting conservatism
Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014502944
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Identifying accounting conservatism in the presence of skewness
Jarva, Henry; Lof, Matthijs - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014503120
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Does economic policy uncertainty affect conservatism? : evidence from Korea
Kim, Sang Ho; An, Yohan - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015460076
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CEO political contribution and accounting conservatism
Cheng, C. S. Agnes; Huang, Wenli; Li, Shuo; Zhang, Yu - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597125
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Does conservatism influence earnings management activities? : the case of Singapore and Indonesian firms
Elvina, Vania; Rudiawarni, Felizia Arni; Sulistiawan, Dedhy - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014525782
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Conservatism culture, earnings management, and corporate governance : studies on Asia Pacific countries
Purwaningsih, Anna - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015635600
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A gender backlash : does exposure to female labor market participation fuel gender conservatism?
Rettl, Paula; Bolet, Diane; Vries, Catherine E. de; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015095416
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Generalist CEOs and conditional accounting conservatism
Hrazdil, Karel; Liang, Yi; Ruan, Lufei; Song, Hakjoon - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127338
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Political corruption and accounting conservatism
Xie, Lingmin; Kim, Jeong-bon; Yuan, Tao - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543086
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Accruals and long-term nonfinancial assets and liabilities
Brousseau, Carl; Poretti, Cédric - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015543240
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Manager sentiment and conditional conservatism
Collins, Daniel W.; Nguyen, Nhat Q.; Nguyen, Tri Tri - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127455
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Bridging the gap between stock price and bottom-line accounting numbers
Peng, Zihang; Wang, Pengguo; Christodoulou, Demetris - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127476
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Retail investors' contrarian behavior around news, attention, and the momentum effect
Luo, Cheng; Ravina, Enrichetta; Sammon, Marco; Viceira, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015455703
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Tourism family firm and generation : are first-generation firms more conservative?
Clemente-Almendros, José Antonio; Forés, Beatriz; … - 2024
By applying the matching technique to a sample of Spanish tourism family firms, we analyze the factors that describe the competitive strategy, asset and ownership structure, and managerial practices of first-generation family firms compared to subsequent generations. Moreover, we employ panel...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375519
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Managing self-confidence : theory and experimental evidence
Mobius, Markus; Niederle, Muriel; Niehaus, Paul; … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014279411
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Populist narratives and affective polarisation : analysing the motivations of incumbeCan Büyükbaynt voters in Türkiye's 2023 presidential elections
Büyükbay, Can - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448006
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Crash risk and conservatism : evidence from Borsa Istanbul
Toksoz, Tuba - 2024
This study assesses the relationship between the likelihood of future stock price crashes and conservatism-an accounting characteristic that leads to the undervaluation of accounting net assets relative to economic net assets. This undervaluation is achieved by less stringent verification...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014635404
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Crash risk and conservatism: Evidence from Borsa Istanbul
Toksoz, Tuba - 2024
Article
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Discourage one to encourage another? : deleveraging and accounting conservatism
Liang, Shangkun; Wen, Wen; Lin, Nan - 2024
Deleveraging policies help mitigate firms' financial risks and reduce systemic economic risks, yet their other consequences need examination. Using data of A-share listed firms in China from 2012 to 2018, we find that after the implementing of the deleveraging policy, the accounting conservatism...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438047
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Rounding the (non)Bayesian curve : unraveling the effects of rounding errors in belief updating
Bland, James R.; Rosokha, Yaroslav - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456501
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View of institutional ownership and value relevance in Indonesia : the nexus of accounting conservatism
Muslim, Ade Imam; Setiawan, Doddy - 2024
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://ebvufind01.dmz1.zbw.eu/10015049408
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The valuation demand for accounting conservatism: evidence from firm-level climate risk measures
Li, Su; van Zijl, Tony; Willett, Roger - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015341997
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