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Why are losses less persistent than profits? : curtailments vs. conservatism

Lawrence, Alastair; Sloan, Richard G.; Sun, Estelle - In: Management science : journal of the Institute for … 64 (2018) 2, pp. 673-694

Persistent link: https://www.econbiz.de/10011823113

The usefulness of the double entry constraint for predicting earnings

Khansalar, Ehsan; Kashefi Pour, Eilnaz - In: Review of quantitative finance and accounting 54 (2020) 1, pp. 51-67

Persistent link: https://www.econbiz.de/10012232826

Conservatism, prudence and the IASB's conceptual framework

Barker, Richard - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 514-538

Persistent link: https://www.econbiz.de/10011412686

Corporate governance, accounting conservatism, and manipulation

Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437

Persistent link: https://www.econbiz.de/10011647358

A theory of conservative revivals

Iyigun, Murat; Rubin, Jared; Seror, Avner - 2018

Why do some societies fail to adopt more efficient political and economic institutions in response to changing economic conditions? And why do such conditions sometimes generate conservative ideological backlashes and, at other times, progressive social and political movements? We propose an...

Persistent link: https://www.econbiz.de/10011949432