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Keywords: Conditional conservatism
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Journal Articles
Moderating effect of IFRS adoption on accounting conservatism and cost of equity: evidence from Canadian ESG data
Available to Purchase
Journal:
Journal of Global Responsibility
Journal of Global Responsibility (2023) 14 (4): 492–515.
Published: 14 April 2023
... governance (ESG) firms. Design/methodology/approach Panel data was collected using the Thomson Reuters ASSET4 database on a sample of 284 Canadian ESG companies over the period 2007–2019. Findings The results obtained show a negative relationship between conditional conservatism and the cost...
