Works matching DE "CONSERVATISM (Accounting)"
Results: 474
Accounting conservatism, corporate diversification and firm value.
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- Review of Quantitative Finance & Accounting, 2025, v. 64, n. 1, p. 371, doi. 10.1007/s11156-024-01308-x
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Firm heterogeneity, worker training and labor productivity: the role of endogenous self-selection.
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- Journal of Productivity Analysis, 2023, v. 59, n. 2, p. 121, doi. 10.1007/s11123-022-00652-1
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The Diversity of Economic Nationalism.
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- New Political Economy, 2021, v. 26, n. 2, p. 229, doi. 10.1080/13563467.2020.1841137
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證券糾紛特別代表人訴訟規則 的限制型釋義.
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- Financial & Economic Law Review, 2022, n. 47, p. 232, doi. 10.53106/1815008X477
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The role of tourism in China's economic system and growth. A social accounting matrix (SAM)-based analysis.
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- Economic Research-Ekonomska Istrazivanja, 2022, v. 35, n. 1, p. 252, doi. 10.1080/1331677X.2021.1890178
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Voluntary IFRS adoption and accounting quality: Evidence from Japan.
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- Economic Research-Ekonomska Istrazivanja, 2021, v. 34, n. 1, p. 1985, doi. 10.1080/1331677X.2020.1860793
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IFRS 9 transition effect on equity in a post bank recovery environment: the case of Slovenia.
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- Economic Research-Ekonomska Istrazivanja, 2021, v. 34, n. 1, p. 670, doi. 10.1080/1331677X.2020.1804425
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أثر خصائص الحاكم ية المؤسس ية على ال ت حف ظ ال م حاسب ي دليل من البنوك ال ت جار ية الأردن ية
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- Zarqa Journal for Research & Studies in Humanities, 2017, v. 17, n. 2, p. 539
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The impact of IFRS on the relationship between conservatism and investment efficiency.
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- Accounting Auditing Control / Comptabilité Contrôle Audit (English Edition), 2014, v. 20, n. 3, p. I, doi. 10.3917/cca.203.0101
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The role of plants and fibres in modelling monumental terracruda sculptures of the Silk Roads: archaeobotanical analyses from the Buddhists sites of Tepe-Narenj and Qol-e-tut (Kabul, Afghanistan).
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- Heritage Science, 2022, v. 10, n. 1, p. 1, doi. 10.1186/s40494-022-00709-2
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The role of plants and fibres in modelling monumental terracruda sculptures of the Silk Roads: archaeobotanical analyses from the Buddhists sites of Tepe-Narenj and Qol-e-tut (Kabul, Afghanistan).
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- Heritage Science, 2022, v. 10, n. 1, p. 1, doi. 10.1186/s40494-022-00709-2
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- Article
هماهنگی تصمیمات شناسایی و افشا در گزارشگری عدمقطعیتها: بررسی رابطه بین محافظهکاری شرطی و افشای ریسک.
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- Journal of Financial Accounting Research, 2022, v. 14, n. 3, p. 85, doi. 10.22108/FAR.2023.136416.1951
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بررسی آثار گرایش کارآفرینانه بر عملکرد مالی با در نظر گرفتن نقش تعدیلی کیفیت اطلاعات حسابداری.
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- Journal of Financial Accounting Research, 2022, v. 14, n. 1, p. 21, doi. 10.22108/FAR.2021.128255.1745
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تأثیر محافظهکاری در افشای ریسک بر محتوای اطالعاتي اطالعات حسابداری و همزماني.
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- Journal of Financial Accounting Research, 2021, v. 13, n. 2, p. 35
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بررسی رابطه بین ارزش وجه نقد نگهداری شده و حسابداری محافظه کارانه با تأکید بر نقش تعدیلی سهامداران کنترلی
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- Journal of Financial Accounting Research, 2019, v. 11, n. 2, p. 1
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MANAGERS PROFILE DIVERSITY AS A STRATEGIC LEVER FOR VALUE CREATION: A FOCUS ON ACCOUNTING CONSERVATISM IN BRAZILIAN AND FRENCH COMPANIES.
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- Brazilian Journal of Management / Revista de Administração da UFSM, 2021, v. 14, n. 3, p. 611, doi. 10.5902/1983465934050
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The Modified Role of (IFRS15) Standard in the Relationship of Earnings Quality with the Complexity of Financial Reports: An Empirical Study on a Sample of Iraqi Banks.
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- Journal of Namibian Studies, 2023, v. 34, p. 2215
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The Impact Of International Financial Reporting Standards (IFRS) On Conditional Conservatism In The Financial Statements Of Non-Financial Industry Sectors In The United Arab Emirates.
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- Journal of Namibian Studies, 2023, v. 34, p. 5392
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Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment.
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- Oeconomia Copernicana, 2021, v. 12, n. 3, p. 631, doi. 10.24136/oc.2021.021
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Identification of differences in accounting as a branch of scientific knowledge and practice: the basis of transformatinal shifts.
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- Ekonomika APK, 2021, n. 2, p. 59, doi. 10.32317/2221-1055.202102059
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INCLUSION OF DATA ANALYTICS IN THE ACCOUNTING CURRICULUM.
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- Journal of Business & Educational Leadership, 2023, v. 13, n. 1, p. 25
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DIRECT MEASURE OF ASSESSMENT FOR THE BACHELOR OF SCIENCE IN ACCOUNTING PROGRAM USING THE PEREGRINE OUTBOUND COMPREHENSIVE EXAM.
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- Journal of Business & Educational Leadership, 2022, v. 12, n. 1, p. 81
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ACCOUNTING CONSERVATISM IN THE FACE OF ECONOMIC POLICY UNCERTAINTY IN GCC COUNTRIES.
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- Polish Journal of Management Studies, 2024, v. 29, n. 2, p. 23, doi. 10.17512/pjms.2024.29.2.02
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THE LINKAGE BETWEEN CONSERVATIVE ACCOUNTING AND FINANCIAL ADEQUACY AND THE MODERATING ROLE OF CORPORATE GOVERNANCE.
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- Polish Journal of Management Studies, 2024, v. 29, n. 1, p. 7, doi. 10.17512/pjms.2024.29.1.01
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RELATION BETWEEN TIMELY LOSS OF RECOGNITION AND FINANCIAL SITUATION.
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- Journal of Commerce & Accounting Research, 2021, v. 10, n. 3, p. 64
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A Relação da Religiosidade com o Conservadorismo Contábil: Uma Pesquisa com Estudantes Brasileiros.
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- Revista de Contabilidade & Controladoria, 2023, v. 15, n. 3, p. 81, doi. 10.5380/rcc.v15i3.89633
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The relationship between investment and accounting conservatism: a study applied to small and medium-sized Portuguese companies.
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- Revista de Contabilidade & Controladoria, 2023, v. 15, n. 1, p. 6, doi. 10.5380/rcc.v15i1.83719
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Impact of Managers' Overconfidence and Accounting Conservatism Principle on Investors' Idiosyncratic Risk.
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- Journal of Accounting, Finance & Management Strategy, 2023, v. 18, n. 2, p. 159
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Comparison of Two Fourier-Based Methods for Simulating Inlet Distortion Unsteady Flows in Transonic Compressors.
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- Aerospace (MDPI Publishing), 2024, v. 11, n. 12, p. 1050, doi. 10.3390/aerospace11121050
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Implementing CECL During the Pandemic.
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- CPA Journal, 2022, v. 92, n. 1/2, p. 20
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Uma Análise dos Principais Impactos Financeiros e Contábeis da Pandemia da Covid-19 nas Empresas Brasileiras do Segmento de Transporte Aéreo Incluídas na B3.
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- Pensar Contábil, 2023, v. 25, n. 86, p. 44
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Bağımsız Denetim Kalitesinin Muhasebe İhtiyatlılığı Üzerindeki Etkisi: BİST'te Bir Araştırma.
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- Gümüshane University Electronic Journal of the Institute of Social Science / Gümüshane Üniversitesi Sosyal Bilimler Enstitüsü Elektronik Dergisi, 2019, v. 10, p. 140
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Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism.
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- Iranian Journal of Management Studies, 2021, v. 14, n. 1, p. 61, doi. 10.22059/ijms.2020.290260.673811
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Female directors and accounting quality: a quasi-natural experiment research.
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- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2024, v. 53, n. 4, p. 427, doi. 10.1080/02102412.2023.2293375
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Regional accounting conservatism and macroeconomic growth: evidence from China.
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- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2024, v. 53, n. 1, p. 26, doi. 10.1080/02102412.2023.2284470
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Political uncertainty, institutions and accounting conservatism: evidence from the provincial leader turnover in China.
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- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2020, v. 49, n. 4, p. 395, doi. 10.1080/02102412.2019.1657551
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Fragility-based lot-sizing in veterinary pharmaceutical plants under demand uncertainty.
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- International Journal of Production Research, 2024, v. 62, n. 10, p. 3716, doi. 10.1080/00207543.2023.2248279
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TÜRKİYE'DE KURUMSAL YÖNETİM UYUM DERECELENDİRMESİ VE İHTİYATLI MUHASEBE İLİŞKİSİ.
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- Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2020, v. 13, n. 1, p. 93, doi. 10.29067/muvu.619198
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Gray’in Muhasebe Değerleri Üzerine Ampirik Bir Değerlendirme.
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- Journal of Business Research-Turk / Isletme Arastirmalari Dergisi, 2021, v. 13, n. 1, p. 481, doi. 10.20491/isarder.2021.1146
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Accounting Conservatism and Corporate Governance: Evidence from Indian Listed Firms.
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- IUP Journal of Accounting Research & Audit Practices, 2024, v. 23, n. 2, p. 178
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Accounting Conservatism and Corporate Governance: A Literature Review.
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- IUP Journal of Accounting Research & Audit Practices, 2021, v. 20, n. 4, p. 119
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Muhasebe İhtiyatlılığı ve Sürdürülebilirlik: BIST 100’de Bir Araştırma.
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- Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2023, n. 100, p. 39, doi. 10.25095/mufad.1319728
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Unconditional Accounting Conservatism: Evidence From Turkey.
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- Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2019, p. 55, doi. 10.25095/mufad.605921
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Professionals inside the board room: accounting expertise of directors and dividend policy.
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- Applied Economics, 2018, v. 50, n. 56, p. 6100, doi. 10.1080/00036846.2018.1489501
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ACCOUNTING POLICIES IN THE FUNCTION OF QUALITY ASSESSMENT OF FINANCIAL STATEMENTS.
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- Economic Themes, 2021, v. 59, n. 3, p. 357, doi. 10.2478/ethemes-2021-0020
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Effects of Implementation ifrs 16 in Colombian companies listed on the Colombian Stock Exchange.
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- Revista Facultad de Ciencias Economicas: Investigacion y Reflexion, 2022, v. 30, n. 2, p. 43, doi. 10.18359/rfce.6225
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Accounting Conservatism and the Market Value of Cash Holdings in Brazil.
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- Revista Brasileira de Gestão de Negócios, 2022, v. 24, n. 2, p. 383, doi. 10.7819/rbgn.v24i2.4182
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Identifying accounting conservatism in the presence of skewness.
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- Review of Quantitative Finance & Accounting, 2024, v. 62, n. 2, p. 553, doi. 10.1007/s11156-023-01210-y
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CFO overconfidence and conditional accounting conservatism.
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- Review of Quantitative Finance & Accounting, 2024, v. 62, n. 1, p. 1, doi. 10.1007/s11156-023-01188-7
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Generalized dividend behavior model and dividend smoothing: theory and empirical evidence.
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- Review of Quantitative Finance & Accounting, 2023, v. 61, n. 4, p. 1529, doi. 10.1007/s11156-023-01197-6
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