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Keywords: Accounting conservatism
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Journal Articles
Journal of Accounting in Emerging Economies (2025) 15 (2): 415–443.
Published: 09 December 2024
... the information in the transaction account can lead to bank’s reduced dependence on financial statements and subsequently reduced accounting conservatism of borrowing firms. 22 06 2023 07 05 2024 10 09 2024 15 10 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited...
Journal Articles
Journal of Accounting in Emerging Economies (2019) 9 (4): 527–541.
Published: 15 October 2019
... regression methodology to control for the self-selection bias in the sample. 11 12 2018 23 03 2019 04 06 2019 07 06 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Corporate governance Latin America Accounting conservatism...
