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Keywords: Accounting conservatism
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Journal Articles
Journal:
Journal of Global Responsibility
Journal of Global Responsibility (2023) 14 (4): 492–515.
Published: 14 April 2023
...Yamina Chouaibi; Saida Belhouchet Purpose The purpose of this paper is to examine the moderating effect of International Financial Reporting Standards (IFRS) adoption on the relationship between accounting conservatism and the cost of equity in Canadian environmental, social, and corporate...
Journal Articles
Journal:
Journal of Global Responsibility
Journal of Global Responsibility (2021) 12 (4): 435–451.
Published: 19 August 2021
...Meena Sharma; Rajbir Kaur Purpose The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms. Design/methodology/approach The period for the study is from 2010–2018. The data has been extracted from the BSE...
