Open Daily: 10am - 10pm | Alley door pickup 10am - 7pm 3038 Hennepin Ave Minneapolis, MN
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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Accounting Conservatism and the Stock Market: Insights from Three Decades of Research and New Evidence from the Italian Setting

Accounting Conservatism and the Stock Market: Insights from Three Decades of Research and New Evidence from the Italian Setting

D'Augusta, Carlo

Paperback

Series: Springerbriefs in Accounting

AccountingInvesting & Finance

ISBN10: 3031671449
ISBN13: 9783031671449
Publisher: Springer
Published: Sep 12 2024
Pages: 84
Weight: 0.31
Height: 0.19 Width: 6.14 Depth: 9.21
Language: English

This book comprehensively examines accounting conservatism and its relationship with the stock market. Through a historical overview and a review of recent literature, it explores the evolution of conservatism research and the conceptual developments, measurement advancements, and empirical findings produced by academic scholars over the last decades. Additionally, it critically evaluates the applicability of conservatism models developed in the U.S. market to the Italian setting, offering a thorough analysis of their validity. Furthermore, the book presents novel empirical findings on conservatism's impact on the Italian stock market during the Covid-19 pandemic. This nuanced exploration offers valuable insights for academics, practitioners, and researchers seeking to understand the complexities of financial reporting practices in diverse market environments.

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