المؤلفون: Demers, Elizabeth¹ (AUTHOR) elizabeth.demers@uwaterloo.ca, Gaertner, Fabio B.² (AUTHOR), Kausar, Asad³ (AUTHOR), Li, Heather⁴ (AUTHOR), Steele, Logan B.⁵ (AUTHOR)

المصدر: Contemporary Accounting Research. Dec2024, Vol. 41 Issue 4, p2574-2599. 26p.

مصطلحات موضوعية: *ECONOMIC forecasting, *CONSERVATISM (Accounting), *GROSS domestic product, *FINANCIAL statements, *CORPORATE profits

المؤلفون: Chircop, Justin¹ (AUTHOR) j.chircop1@lancaster.ac.uk

المصدر: Journal of Accounting, Auditing & Finance. Jan2024, Vol. 39 Issue 1, p29-56. 28p.

مصطلحات موضوعية: *INVENTORY control, *CONSERVATISM (Accounting), *ACCOUNTING standards, CROSS-sectional method

المؤلفون: Alqatan, Ahmad¹ (AUTHOR) aalqatan@aou.edu.kw, Hichri, Abir² (AUTHOR) abirhichri2016@yahoo.com

المصدر: Competitiveness Review. 2025, Vol. 35 Issue 1, p32-52. 21p.

مصطلحات موضوعية: *SOCIAL responsibility of business, *CONSERVATISM (Accounting), *EARNINGS management, *INVESTORS, SOCIAL responsibility

المؤلفون: Garcia-Blandon, Josep¹ (AUTHOR) josep.garcia@iqs.edu, Argilés-Bosch, Josep Maria² (AUTHOR), Ravenda, Diego³ (AUTHOR)

المصدر: Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad. Dec2024, Vol. 53 Issue 4, p427-450. 24p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *ACCRUAL basis accounting, *BOARDS of directors, RESEARCH implementation, EXPERIMENTAL design

المؤلفون: Abdul Manaf, Kamarul Bahrain¹ kama1183@uum.edu.my, Ishak, Rokiah¹, Elham, Faisol¹

المصدر: PaperAsia. Sep/Oct2024, Vol. 40 Issue 5b, p215-220. 6p.

مصطلحات موضوعية: *ENVIRONMENTAL, social, & governance factors, *CONSERVATISM (Accounting), *MARKET capitalization, *CORPORATE governance

مصطلحات جغرافية: MALAYSIA

المؤلفون: Muslim, Ade Imam¹ (AUTHOR) imam.muslim@ekuitas.ac.id, Setiawan, Doddy² (AUTHOR) doddy.setiawan@staff.uns.ac.id

المصدر: Rajagiri Management Journal. 2024, Vol. 18 Issue 3, p251-263. 13p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *INSTITUTIONAL ownership (Stocks), *FAMILY-owned business enterprises, *BUSINESS size, *OPEN innovation, PANEL analysis

مصطلحات جغرافية: INDONESIA

المؤلفون: Qiang, Xinrong¹ (AUTHOR), Wang, Jing^2,3 (AUTHOR)

المصدر: Accounting Review. Nov2024, Vol. 99 Issue 6, p389-420. 32p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *BANKING industry, *LOAN losses, *DEBT management, *EXTERNALITIES, ACCOUNTING policy

المؤلفون: Hong Thi Nguyen¹ nguyenthihong@haui.edu.vn, Hong Thi Xuan Nguyen¹ nguyenthixuanhong@haui.edu.vn

المصدر: International Journal of Applied Economics, Finance & Accounting. 2024, Vol. 20 Issue 2, p201-211. 11p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *FINANCIAL performance, *BOOK value, *ACCOUNT books, *COVID-19 pandemic

المؤلفون: Rouse, Joseph¹ (AUTHOR) jrouse@wesleyan.edu

المصدر: Inquiry. Sep2024, Vol. 67 Issue 8, p2521-2531. 11p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *POWER (Social sciences), SOCIAL norms, BIOLOGICAL evolution, SOCIAL role

المؤلفون: Yang, Yinan¹ (AUTHOR), Liu, Wei² (AUTHOR) liuwei1@bjtu.edu.cn

المصدر: Accounting & Finance. Sep2024, Vol. 64 Issue 3, p2635-2670. 36p.

مصطلحات موضوعية: *JOB satisfaction, *CONSERVATISM (Accounting), *CORPORATE accounting, *INFORMATION asymmetry, *INTERNAL auditing, *STOCKHOLDERS

Alternate Title: Conservatisme comptable des entreprises cibles et gains tirés des acquisitions.

المؤلفون: AHMED, ANWER S.¹, LUCY HUAJING CHEN², DUELLMAN, SCOTT³, YAN SUN³

المصدر: Contemporary Accounting Research. Spring2023, Vol. 40 Issue 1, p7-40. 34p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *MERGERS & acquisitions, *ACCOUNTING firms, *ACCRUAL basis accounting, CONSERVATISM

المؤلفون: Biddle, Gary C. (AUTHOR), Ma, Mary L. Z. (AUTHOR), Song, Frank M. (AUTHOR)

المصدر: Journal of Accounting, Auditing & Finance. Jan2023, Vol. 38 Issue 1, p211-219. 9p. 3 Charts.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *BANKRUPTCY, *CREDIT default swaps

Alternate Title: The impact of accounting conservatism on the relationship between financial flexibility and the Stock Price Crash risk for non-financial companies listed on the Egyptian Stock Exchange.

المؤلفون: ناريمان إسماعيل¹ Nariman.elbardony@foc.cu.edu.eg

المصدر: Journal of Accounting & Auditing (2314-4793). Aug2024, Vol. 13 Issue 2, p27-100. 74p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *INVESTORS, *FINANCIAL statements, *CAPITAL market, PEARSON correlation (Statistics)

المؤلفون: Fu, Renhui¹, Gao, Fang², Wang, Yanhui¹ isyhwang@sjtu.edu.cn

المصدر: Journal of Business Finance & Accounting. Jun2024, p1. 30p. 2 Illustrations, 9 Charts.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *INVESTORS, *CREDIT analysis, *INTERBANK market, *ACCOUNTING firms, *CAPITAL costs, *BOND market

المؤلفون: Kim, Sang Ho¹ (AUTHOR), An, Yohan² (AUTHOR) accahn@tu.ac.kr

المصدر: Journal of Corporate Accounting & Finance (Wiley). Jul2024, Vol. 35 Issue 3, p259-276. 18p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *ACCOUNTING firms, *PUBLIC contracts, PRESIDENTIAL elections, INSTITUTIONAL environment, INCENTIVE (Psychology)

مصطلحات جغرافية: SOUTH Korea

المؤلفون: Razki, Cut Danisha¹, Arfan, Muhammad¹ arfan_rais@usk.ac.id, Saputra, Mulia¹

المصدر: Journal of Economics & Digital Business / Jurnal Ekonomi dan Bisnis Digital (MINISTAL). Aug2024, Vol. 3 Issue 3, p659-674. 16p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *INSTITUTIONAL ownership (Stocks), *INSTITUTIONAL investments, *INTERMEDIATION (Finance), PATH analysis (Statistics), INSTITUTIONAL environment

المؤلفون: Hrazdil, Karel¹ (AUTHOR), Liang, Yi² (AUTHOR) syx2zr@virginia.edu, Ruan, Lufei³ (AUTHOR), Song, Hakjoon⁴ (AUTHOR)

المصدر: Journal of Business Finance & Accounting. Jul2024, Vol. 51 Issue 7/8, p1693-1723. 31p.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *LABOR market, *CHIEF executive officers, *BARGAINING power, *INFORMATION asymmetry, *POWER resources

المؤلفون: Enomoto, Masahiro¹ (AUTHOR)

المصدر: Journal of International Accounting Research. Summer2024, Vol. 23 Issue 2, p59-93. 35p.

مصطلحات موضوعية: *INTERNATIONAL Financial Reporting Standards, *CONSERVATISM (Accounting), *FACTORING (Finance), *INFORMATION sharing, *CORPORATE governance, *ACCOUNTING

مصطلحات جغرافية: JAPAN

المؤلفون: Amir, Eli¹ (AUTHOR), Levi, Shai¹ (AUTHOR) shailevi@tau.ac.il, Zuckerman, Roy¹ (AUTHOR)

المصدر: Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p633-653. 21p. 5 Charts, 2 Graphs.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *INVESTMENT information, *STOCK prices, *SHORT selling (Securities), *NONDISCLOSURE, *INFORMATION asymmetry

المؤلفون: Biddle, Gary C.¹ (AUTHOR) g.biddle@unimelb.edu.au, Ma, Mary L. Z.² (AUTHOR), Song, Frank M.³ (AUTHOR)

المصدر: Journal of Accounting, Auditing & Finance. Apr2022, Vol. 37 Issue 2, p295-323. 29p. 1 Diagram, 4 Charts.

مصطلحات موضوعية: *CONSERVATISM (Accounting), *BANKRUPTCY, *ACCOUNTING, *FINANCIAL risk management, *EARNINGS management, *ACCOUNTING standards