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Keywords: Listed companies
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Journal Articles
Journal of Applied Accounting Research (2025) 26 (3): 554–576.
Published: 25 December 2024
... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Accounting conservatism Investment efficiency Direct effect Indirect effect Listed companies Accounting conservatism, traditionally defined as “anticipating no profits but anticipating...
Includes: Supplementary data
Journal Articles
Journal of Applied Accounting Research (2025) 26 (6): 160–182.
Published: 30 October 2023
... should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay. Practical implications The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop...
