Principles-based standards and conditional accounting conservatism
Year of publication: |
2022
|
---|---|
Authors: | Krishnan, Gopal ; Zhang, Jing |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 58.2022, p. 1-14
|
Subject: | Principles-based standards | Conservatism | Earnings management | Timely loss recognition | Bilanzpolitik | Accounting policy | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Konservatismus | IFRS | Verlust | Loss |
-
Managerial risk incentives and accounting conservatism
Hu, Chengru, (2019)
-
Pasko, Oleh, (2021)
-
Thijssen, Maximiliaan Willem Pierre, (2016)
- More ...
-
Does mandatory adoption of IFRS enhance earnings quality? : evidence from closer to home
Krishnan, Gopal, (2019)
-
Do investors perceive a change in audit quality following the rotation of the engagement partner?
Krishnan, Gopal, (2019)
-
Audit partner ethnicity and salient audit phenomena
Krishnan, Gopal, (2023)
- More ...