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| Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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The Effect Of Corporate Governance And Political Connections On The Application Of Conditional Conservatism (Study On Non-Financial Companies Registered In Indonesian Stock Exchange In 2012-2018)Disclosure, 2021-09, Vol.1 (1), p.39-64 [Peer Reviewed Journal]ISSN: 2797-0531 ;EISSN: 2807-7423 ;DOI: 10.29240/disclosure.v1i1.3201Digital Resources/Online E-Resources |
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Does conservatism influence earnings management activities?: The Case of Singapore and Indonesian FirmsMontenegrin journal of economics, 2024-04, 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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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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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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Financial reporting quality following the corporate governance reforms: A conditional conservatism perspectiveJournal of Governance and Regulation, 2021, Vol.10 (2, special issue), p.216-225 [Peer Reviewed Journal]ISSN: 2220-9352 ;EISSN: 2306-6784 ;DOI: 10.22495/jgrv10i2siart3Full text available |
| 6 |
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The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public CompaniesḤisābdārī-i dulatī (Online), 2021-01, Vol.7 (1), p.129-144 [Peer Reviewed Journal]ISSN: 2423-4613 ;EISSN: 2645-498X ;DOI: 10.30473/gaa.2021.56327.1433Full text available |
| 7 |
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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 |
| 8 |
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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 |
| 9 |
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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 |
| 10 |
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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 |
| 11 |
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Agency costs and conditional conservatism of public companies in the Brazilian electric industry - Costos de agencia y conservadurismo condicional de empresas públicas en la industria eléctrica brasileñaSuma de negocios, 2024-02, Vol.15 (32), p.17-28 [Peer Reviewed Journal]ISSN: 2215-910X ;EISSN: 2215-910X ;DOI: 10.14349/sumneg/2024.V15.N32.A3Full text available |
| 12 |
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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 |
| 13 |
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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 |
| 14 |
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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 |
| 15 |
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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 |
| 16 |
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 |
| 17 |
Material Type: Article
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Relation between Conditional and Unconditional Conservatism with Investment OpportunitiesAsian social science, 2016-05, Vol.12 (5), p.74ISSN: 1911-2017 ;EISSN: 1911-2025 ;DOI: 10.5539/ass.v12n5p74Full text available |
| 18 |
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Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Qualityمجله دانش حسابداری, 2016-09, Vol.7 (25), p.145-166 [Peer Reviewed Journal]ISSN: 2008-8914 ;EISSN: 2476-292X ;DOI: 10.22103/jak.2016.1448Full text available |
| 19 |
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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 |
| 20 |
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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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