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Keywords: Conditional conservatism
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Journal Articles
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... on each company. The higher PSCORE indicates more principles-oriented financial statements [ 7 ]. Principles-based standards Rules-based standards Advanced machine learning Generally accepted accounting principles (GAAP) Audit fees Going-concern opinion Conditional conservatism...
Journal Articles
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...
