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Keywords: Conditional conservatism
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Journal Articles
Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism Unconditional conservatism Financial misstatement Accruals M40 M41 M42 M48 M49 The Generally Accepted Accounting Standards (GAAP) used by companies in the USA show significant variation in terms...
Journal Articles
IFRS adoption, value relevance and conditional conservatism: evidence from China
Available to Purchase
International Journal of Accounting and Information Management (2019) 27 (4): 529–546.
Published: 07 October 2019
...Cyrus Isaboke; Yan Chen Purpose This study sought to evaluate the relationship between value relevance of financial information and conditional conservatism of non-financial companies listed in China. Design/methodology/approach Using panel data comprising of 28,723 firm years, the authors...
