Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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Material Type: Article
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Accounting conservatism and economic conditions: Evidence from the GIPS and the UKRevista de contabilidad, 2023-01, Vol.26 (1), p.46-58 [Peer Reviewed Journal]ISSN: 1138-4891 ;EISSN: 1988-4672 ;DOI: 10.6018/rcsar.428821Full text available |
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Material Type: Article
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Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount ExpectationsFrontiers in psychology, 2022-07, Vol.13, p.923055-923055 [Peer Reviewed Journal]Copyright © 2022 Yu, Guo, Ding and Hu. 2022 Yu, Guo, Ding and Hu ;ISSN: 1664-1078 ;EISSN: 1664-1078 ;DOI: 10.3389/fpsyg.2022.923055 ;PMID: 35865680Full text available |
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3 |
Material Type: Article
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Does conservatism influence earnings management activities?: The Case of Singapore and Indonesian FirmsMontenegrin journal of economics, 2024-01, Vol.20 (2) [Peer Reviewed Journal]ISSN: 1800-5845 ;EISSN: 1800-6698 ;DOI: 10.14254/1800-5845/2024.20-2.4Full text available |
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4 |
Material Type: Article
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The Effect of Mandatory IFRS Adoption on Conditional Conservatism in EuropeJournal of business finance & accounting, 2015-04, Vol.42 (3-4), p.482-514 [Peer Reviewed Journal]2015 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Apr-May 2015 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12105Full text available |
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5 |
Material Type: Article
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Accounting conservatism and corporate governanceReview of accounting studies, 2009-03, Vol.14 (1), p.161-201 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2007 ;Springer Science+Business Media, LLC 2009 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-007-9060-1Full text available |
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6 |
Material Type: Article
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Defining, measuring, and modeling accruals: a guide for researchersReview of accounting studies, 2018-09, Vol.23 (3), p.827-871 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Accounting Studies is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-018-9457-zFull text available |
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7 |
Material Type: Article
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The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from JordanCogent business & management, 2022-12, Vol.9 (1), p.1-15 [Peer Reviewed Journal]2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2022.2152156Full text available |
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8 |
Material Type: Article
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The effect of economic conditions on accounting conservatism under IFRS in EuropeReview of economic perspectives, 2020-06, Vol.20 (2), p.137-169 [Peer Reviewed Journal]2020. This work is published under http://creativecommons.org/licenses/by-nc-nd/3.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1804-1663 ;ISSN: 1213-2446 ;EISSN: 1804-1663 ;DOI: 10.2478/revecp-2020-0007Full text available |
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9 |
Material Type: Article
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IFRS adoption, value relevance and conditional conservatism: evidence from ChinaInternational journal of accounting and information management, 2019-10, Vol.27 (4), p.529-546 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-09-2018-0101Full text available |
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10 |
Material Type: Article
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Is conditional conservatism a source of deviations of financial statements from Benford's Law?Journal of applied accounting research, 2022-10, Vol.23 (5), p.1024-1046 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-02-2021-0037Full text available |
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11 |
Material Type: Article
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Identifying accounting conservatism in the presence of skewnessReview of quantitative finance and accounting, 2024-02, Vol.62 (2), p.553-577 [Peer Reviewed Journal]The Author(s) 2023 ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-023-01210-yDigital Resources/Online E-Resources |
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12 |
Material Type: Article
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Accounting Conservatism and the Cost of Capital: An International AnalysisJournal of business finance & accounting, 2015-06, Vol.42 (5-6), p.555-582 [Peer Reviewed Journal]2015 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jun-Jul 2015 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12121Full text available |
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13 |
Material Type: Article
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Conditional conservatism and cost of capitalReview of accounting studies, 2011-06, Vol.16 (2), p.247-271 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2010 ;Springer Science+Business Media, LLC 2011 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-010-9133-4Full text available |
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14 |
Material Type: Article
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Trade liberalization and conditional accounting conservatism: evidence from import competitionReview of quantitative finance and accounting, 2019-10, Vol.53 (3), p.811-844 [Peer Reviewed Journal]Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Quantitative Finance and Accounting is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0924-865X ;EISSN: 1573-7179 ;DOI: 10.1007/s11156-018-0767-9Full text available |
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15 |
Material Type: Article
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The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm LevelThe Accounting review, 2007-05, Vol.82 (3), p.759-796 [Peer Reviewed Journal]Copyright 2007 American Accounting Association ;Copyright American Accounting Association May 2007 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2007.82.3.759 ;CODEN: ACRVASFull text available |
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16 |
Material Type: Article
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The effect of managerial overconfidence on the conditional conservatism and real earnings managementJournal of Islamic accounting and business research, 2020-02, Vol.11 (3), p.708-720 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1759-0817 ;EISSN: 1759-0825 ;DOI: 10.1108/JIABR-03-2017-0030Full text available |
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17 |
Material Type: Article
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The relationship between managerial entrenchment and accounting conservatismJournal of facilities management, 2021-11, Vol.19 (5), p.612-631 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-5967 ;EISSN: 1741-0983 ;DOI: 10.1108/JFM-11-2020-0087Full text available |
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18 |
Material Type: Article
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Accounting conservatism and voluntary corporate governance mechanisms by Australian firmsAccounting and finance (Parkville), 2012-09, Vol.52 (3), p.631-662 [Peer Reviewed Journal]2011 The Authors. Accounting and Finance © 2011 AFAANZ ;Copyright Blackwell Publishing Ltd. Sep 2012 ;ISSN: 0810-5391 ;EISSN: 1467-629X ;DOI: 10.1111/j.1467-629X.2011.00410.xFull text available |
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19 |
Material Type: Article
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Voluntary IFRS adoption and accounting quality: Evidence from JapanEconomic research - Ekonomska istraživanja, 2021-01, Vol.34 (1), p.1985-20122021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2021 ;2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2020.1860793Full text available |
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20 |
Material Type: Article
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CFO attributes and accounting conservatism: evidence from MalaysiaPacific accounting review, 2021-08, Vol.33 (4), p.525-548 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0114-0582 ;EISSN: 2041-5494 ;DOI: 10.1108/PAR-07-2020-0088Full text available |