Results 211 to 220 of about 472,093 (224)

Chief financial officer power and conditional accounting conservatism

Review of Quantitative Finance and Accounting
L. Ferdous, Nader Atawnah, Jia Liu, Yifan Zhou   +3 more
semanticscholar   +1 more source

The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Journal of Business Finance and Accounting, 2015
Paul Andre, Andrei Filip, Luc Paugam
exaly  

Three Essays on Conditional Accounting Conservatism

2017
Accounting conservatism is one of the oldest concepts in accounting, yet it is one of the most controversial topics nowadays. While there is little debate on the existence of accounting conservatism practices, the drivers and the implications of these accounting practices show considerable divergence between accounting researchers and standard setters (
openaire   +1 more source

Conditional and Unconditional Conservatism:Concepts and Modeling

Review of Accounting Studies, 2005
Stephen G Ryan
exaly  

Conditional and Unconditional Conservatism

2009
openaire   +1 more source

The Economic Determinants of Conditional Conservatism

Journal of Business Finance and Accounting, 2009
Juan Manuel Garcia Lara, Beatriz Garcia Osma, Fernando Penalva   +2 more
exaly  

Debt covenant slack and ex-post conditional accounting conservatism

Accounting and Business Research, 2020
Bong Hwan Kim
exaly  

Conditional Conservatism, SOX, and Cost of Equity Capital

SSRN Electronic Journal, 2011
Biddle, GC, Ma, LZ, Wu, F
openaire   +2 more sources

Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia

Journal of Accounting in Emerging Economies, 2019
Isuru Manawadu, Anna Che Azmi
exaly  

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

Journal of International Accounting, Auditing and Taxation, 2015
Panayotis Manganaris, Charalambos Spathis, Apostolos Dasilas   +2 more
exaly