Similar Search Results

Litigation risk, information asymmetry and conditional conservatism

Liu, Zhefeng; Elayan, Fayez A. - In: Review of quantitative finance and accounting 44 (2015) 4, pp. 481-608

Persistent link: https://www.econbiz.de/10011333152

Accounting conservatism and Street earnings

Heflin, Frank; Hsu, Charles; Jin, Qinglu - In: Review of accounting studies 20 (2015) 2, pp. 674-709

Persistent link: https://www.econbiz.de/10011283643

The effects of mandatory IFRS adoption and conditional conservatism on European bank values

Manganaris, Panayotis; Spathis, Charalambos T.; … - In: Journal of international accounting auditing & taxation 24 (2015), pp. 72-81

Persistent link: https://www.econbiz.de/10011284238

Corporate social responsibility and accounting conservatism

Hong, Soonwook - In: International journal of economics and business … 19 (2020) 1, pp. 1-18

Persistent link: https://www.econbiz.de/10012175678

Accounting conservatism and information asymmetry

Odia, O. J.; Osazevbaru, Henry Osahon - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 72-91

Persistent link: https://www.econbiz.de/10012203005

The influence of country-level religiosity on accounting conservatism

Bjornsen, Matt; Do, Chuong; Omer, Thomas C. - In: Journal of international accounting research 18 (2019) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10012212917

Share repurchases and accounting conservatism

Lobo, Gerald J.; Robin, Ashok J.; Wu, Kean - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 699-733

Persistent link: https://www.econbiz.de/10012232891

Does accounting conservatism deter short sellers?

Jain, Archana; Jain, Chinmay; Robin, Ashok J. - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 1075-1100

Persistent link: https://www.econbiz.de/10012233114

The effect of economic conditions on accounting conservatism under IFRS in Europe

Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169

conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … significant differences in conservatism in Nordic countries. Another finding is a significant decrease in the level of … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …

Persistent link: https://www.econbiz.de/10012242340

Debt covenant slack and ex-post conditional accounting conservatism

Kim, Bong Hwan - In: Accounting and business research 50 (2020) 2, pp. 111-134

Persistent link: https://www.econbiz.de/10012226215