accountingconservatism相关论文
This study investigates how timely recognition of economic losses (TLR) in accounting reports influences the weights ass......
Political connection is an important and scarce resource for companies to operate in emerging markets,such as Malaysian,......
Have the Accounting Conservatism Reduced after the Implementation of the Accounting Standards for En
In November,1992,the Ministry of Finance issued the first accounting standards for business enterprises,the guidelines f......
Trading Behavior of Individual versus Institutional Investors in Response to Earnings based on Accou
In this study,we document that sophisticated institutional investors react to the reported earnings,especially earnings ......