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Keywords: Conditional conservatism
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Journal Articles
Sustainable performance, conditional conservatism and audit fees
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (6): 2484–2513.
Published: 26 September 2023
...Ines Kammoun; Walid Khoufi Purpose This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between conditional conservatism and audit fees. Design/methodology/approach Using a sample...
Journal Articles
Sticky cost behavior and its implication on accounting conservatism: a cross-country study
Available to Purchase
Journal of Financial Reporting and Accounting (2020) 18 (1): 169–197.
Published: 28 January 2020
...Yosra Makni Fourati; Rania Chakroun Ghorbel; Anis Jarboui Purpose This paper aims to investigate the impact of cost stickiness on conditional conservatism. Design/methodology/approach The research sample consists of listed companies from 18 countries, using stock market indices of the BRICS...
Journal Articles
Mandatory IFRS adoption in Europe: effect on the conservative financial reporting
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Journal of Financial Reporting and Accounting (2018) 16 (4): 543–563.
Published: 03 December 2018
...Walid Guermazi; Halioui Khamoussi Purpose The purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the conservatism level of reported accounting earnings (i.e. conditional conservatism...
