Results 271 to 280 of about 1,923 (289)
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The effects of mandatory IFRS adoption and conditional conservatism on European bank values
Journal of International Accounting, Auditing and Taxation, 2015Panayotis Manganaris +2 more
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Conditional Conservatism, SOX, and Cost of Equity Capital
SSRN Electronic Journal, 2011Biddle, GC, Ma, LZ, Wu, F
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CEO Industry Tournaments and Conditional Conservatism
SSRN Electronic Journal, 2022Mahmoud Gad +3 more
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The effect of managerial overconfidence on the conditional conservatism and real earnings management
Journal of Islamic Accounting and Business Research, 2020+2 more
exaly
Accounting Rule Reform and Conditional Conservatism
SSRN Electronic Journal, 2021Juan Zhang, Martin F. Grace
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Debt covenant slack and ex-post conditional accounting conservatism
Accounting and Business Research, 2020Bong Hwan Kim
exaly
An Analytical and Empirical Measure of the Degree of Conditional Conservatism
Journal of Accounting, Auditing & Finance, 2013Jeffrey L Callen, Dan Segal
exaly
Conditional Conservatism and Firm Investment Efficiency
SSRN Electronic Journal, 2010Juan Manuel García Lara +2 more
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Three Essays on Conditional Accounting Conservatism
2017Accounting 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 (
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