Results 241 to 250 of about 1,384 (255)

Conditional and Unconditional Conservatism

2009
openaire   +1 more source

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

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

Debt covenant slack and ex-post conditional accounting conservatism

Accounting and Business Research, 2020
Bong Hwan Kim
exaly  

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

Conditional conservatism and trade credit during the global financial crisis

Journal of Accounting and Public Policy, 2020
Yanlei Zhang
exaly  

An Analytical and Empirical Measure of the Degree of Conditional Conservatism

Journal of Accounting, Auditing & Finance, 2013
Dan Segal, Jeffrey Callen
exaly  

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

Journal of Accounting in Emerging Economies, 2019
Anna Che Azmi, Isuru Manawadu
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
William H. Beaver, Stephen G Ryan
exaly  

The Economic Determinants of Conditional Conservatism

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