Results 201 to 210 of about 472,093 (224)

Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China

Journal of International Accounting, Auditing and Taxation, 2023
Sun Liu, J. Zhang
semanticscholar   +1 more source

Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research, 2021
Marc Badia, Miguel Duro, Fernando Penalva   +2 more
exaly  

More on Estimating Conditional Conservatism

SSRN Electronic Journal, 2013
Panos N. Patatoukas, Jacob K. Kandathil Thomas   +1 more
openaire   +1 more source

Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe

Journal of Business Economics
Jochen Bigus, Nadine Georgiou
semanticscholar   +1 more source

Managerial Myopia and the Unintended Real Consequences of Conditional Conservatism

Social Science Research Network, 2022
Byung Hun Chung, D. Collins, J. Song
semanticscholar   +1 more source

Methodological Conservatism and the Epistemic Condition

2017
The claim that agents are morally responsible for actions the wrongness of which they fail to be aware of only if they are responsible for their occurrent ignorance strikes many philosophers as unacceptable, because it is too revisionary: it entails that many of the everyday judgments that we are disposed to make are false.
openaire   +1 more source

The Confirmatory Role of Conditional Conservatism over Voluntary Disclosure

Social Science Research Network, 2022
Beatriz García Osma, Encarna Guillamón Saorín, Facundo Mercado   +2 more
semanticscholar   +1 more source

Accounting Rule Reform and Conditional Conservatism

SSRN Electronic Journal, 2021
Juan Zhang, Martin F. Grace
openaire   +1 more source

Principles-based standards and conditional accounting conservatism

Advances in Accounting, 2022
Gopal V. Krishnan, Jing Zhang
openaire   +1 more source

Conditional Conservatism and Firm Investment Efficiency

SSRN Electronic Journal, 2010
Juan Manuel García Lara, Beatriz Garcia Osma, Fernando Penalva   +2 more
openaire   +1 more source