The paper analyzes the impact of conservatism on investors' divergence of opinions. Results confirm that conservatism reduces disagreement
We empirically test the association between conditional conservatism and cost of equity capital. Con...
Purpose – The purpose of this paper is to investigate the effect of accounting conservatism (as a pr...
Financial reporting conservatism enjoys a long-standing place of prominence in accounting principles...
We examine whether the level of a firm’s conditional conservatism affects investor disagreement arou...
The present study examines the impact of conservatism on distributable profits. In this study, a fin...
This research aims to investigate the effect of conservative reporting on the investors' opinion div...
This study examines the influence of conservatism on information asymmetry. This research is conduct...
Accounting conservatism limits managerial incentive and ability to overstate performance and hide ba...
This paper investigates the association between investor sentiment and accounting conservatism. We f...
Conservative is misinterpreted as capturing accountants 'tendency to require higher degree of verifi...
There is a profound gap between models of accounting conservatism and the proxies for conditional co...
We provide new evidence on the asymmetric timeliness with which economic gains and losses are recogn...
This study seeks insights into the economic consequences of accounting conservatism by examining the...
Prior studies provided mixed evidence regarding the relation between earnings conservatism and cost ...
In this study, the impact of conditional and unconditional accounting conservatism on the quality of...
We empirically test the association between conditional conservatism and cost of equity capital. Con...
Purpose – The purpose of this paper is to investigate the effect of accounting conservatism (as a pr...
Financial reporting conservatism enjoys a long-standing place of prominence in accounting principles...
We examine whether the level of a firm’s conditional conservatism affects investor disagreement arou...
The present study examines the impact of conservatism on distributable profits. In this study, a fin...
This research aims to investigate the effect of conservative reporting on the investors' opinion div...
This study examines the influence of conservatism on information asymmetry. This research is conduct...
Accounting conservatism limits managerial incentive and ability to overstate performance and hide ba...
This paper investigates the association between investor sentiment and accounting conservatism. We f...
Conservative is misinterpreted as capturing accountants 'tendency to require higher degree of verifi...
There is a profound gap between models of accounting conservatism and the proxies for conditional co...
We provide new evidence on the asymmetric timeliness with which economic gains and losses are recogn...
This study seeks insights into the economic consequences of accounting conservatism by examining the...
Prior studies provided mixed evidence regarding the relation between earnings conservatism and cost ...
In this study, the impact of conditional and unconditional accounting conservatism on the quality of...
We empirically test the association between conditional conservatism and cost of equity capital. Con...
Purpose – The purpose of this paper is to investigate the effect of accounting conservatism (as a pr...
Financial reporting conservatism enjoys a long-standing place of prominence in accounting principles...