...Raffaela Casciello; Marco Maffei; Fiorenza Meucci Purpose The aim of this paper is to investigate if and how conditional conservatism influences capital management practices in the context of European listed banks. Design/methodology/approach We use multiple fixed effects regression models...

... in financial reporting in the context of climate risk. Originality/value The authors add to the literature on international differences in accounting conservatism by showing that climate risk significantly affects unconditional and conditional conservatism. The authors' results provide fresh evidence...

...Tri Tri Nguyen; Chau Minh Duong; Nguyet Thi Minh Nguyen Purpose In this paper, the authors examine the association between conditional conservatism and deviations of the first digits of financial statement items from what are expected by Benford's Law. Design/methodology/approach This research...

... conditional conservatism and value relevance. The authors probe the above relationship by considering a number of institutional parameters, such as the accounting origin of each European country, the degree of differentiation between domestic standards and IFRS, and the level of each country’s enforcement...