Results 241 to 250 of about 616 (255)
Some of the next articles are maybe not open access.
The Accounting Review, 2006
Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
openaire +1 more source
Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
openaire +1 more source
The Effect of Unconditional Conservatism on Market Reactions
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting, 2019Rini Indriani +3 more
openaire +1 more source
IFRS adoption and unconditional conservatism: an accrual-based analysis
International Journal of Accounting and Information Management, 2021Olga Fullana +2 more
exaly
Accounting Conservatism and Bankruptcy Risk
Journal of Accounting, Auditing & Finance, 2022Gary C Biddle, Ma Mary L Z, Frank M Song
exaly
The Costs of Unconditional Conservatism for Intangible-Intensive Firms
SSRN Electronic Journal, 2008openaire +1 more source
The effect of cash flow information asymmetry criteria on conservatism in Iran
Afro-Asian Journal of Finance and Accounting, 2022exaly
Conditional and Unconditional Conservatism:Concepts and Modeling
Review of Accounting Studies, 2005William H Beaver +2 more
exaly
IFRS adoption and unconditional conservatism: an accruals-based analysis Motivation
2019Fullana, Olga +2 more
openaire +1 more source
Accounting conservatism and voluntary corporate governance mechanisms by Australian firms
Accounting and Finance, 2012Kamran Ahmed, Darren Henry
exaly