contribute to understanding whether debt maturity, different types of accounting-based (balance-sheet- and income … there is an inconsistency in empirical and analytical results regarding the role of conservatism (beneficial or not) in the … also improve debt efficiency. My analytical show that there is a higher level of conservatism, when the long-term debt …

are based. This book presents statistical studies, case material, and standard-setters' opinions on company accounting … is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, is … interested in researching or learning about the role of accounting in M&A"-- …

"This book discusses the accounting policies firms use in different opportunistic circumstances in order to manage …

Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and … accounting, providing highly relevant contemporary insights into important subject areas such as ESG reporting and crypto …-assets accounting. Offering detailed illustrations of the benefits and costs of adopting international accounting standards, it explores …