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Do family firms choose conservative accounting practices?
Raithatha, Mehul; Shaw, Tara Shankar - In: The international journal of accounting : TIJA 54 (2019) 4, pp. 1950014-1-1950014-44
Persistent link: https://www.econbiz.de/10012173378
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Investor sentiment and accounting conservatism
Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
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Risk Factor Disclosures and Accounting Conservatism
Wang, Victor X. - 2020
hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive …This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … filings. By viewing such risk factor disclosures (RFDs) as an integral part of financial reporting and disclosure, I …
Persistent link: https://www.econbiz.de/10012850471
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Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China
Pan, Yukun; Zhao, Rui - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 1975-1987
Persistent link: https://www.econbiz.de/10013190243
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Internal control weakness and accounting conservatism in China
Ji, Xudong; Lu, Wei; Qu, Wen - In: Managerial auditing journal 31 (2016) 6/7, pp. 688-726
Persistent link: https://www.econbiz.de/10011590466
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The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
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Accountants' role in the management of succession : empirical evidence from Italy
Casaroni, Francesca Maria; Sentuti, Annalisa - In: Journal of family business management : JFBM 6 (2016) 3, pp. 270-290
Persistent link: https://www.econbiz.de/10011625334
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Financial reporting in non-listed family firms : insights from interviews with CFOs
Glaum, Martin - In: Schmalenbach business review : sbr 72 (2020) 2, pp. 225-270
Persistent link: https://www.econbiz.de/10012429672
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Financial reporting choices in family firms and socioemotional wealth
Sundkvist, Charlotte Haugland; Opsahl, André; … - In: International journal of management concepts and … 15 (2022) 4, pp. 334-348
Persistent link: https://www.econbiz.de/10014316063
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Family ownership, family identity of CEO, and accounting conservatism : evidence from Taiwan
Hsu, Hwa-Hsien; Tsao, Shou-Min; Lin, Che-Hung - In: Accounting forum 46 (2022) 4, pp. 315-343
Persistent link: https://www.econbiz.de/10013555094