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Accounting conservatism and the stock marketinsights from three decades of research and new evidence from the Italian setting /

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Accounting conservatism and the stock marketby Carlo D'Augusta.
其他題名:	insights from three decades of research and new evidence from the Italian setting /
作者:	D'Augusta, Carlo.
出版者:	Cham :Springer Nature Switzerland :2024.
面頁冊數:	vi, 84 p. :ill., digital ;24 cm.
Contained By:	Springer Nature eBook
標題:	AccountingItaly.
電子資源:	https://doi.org/10.1007/978-3-031-67145-6
ISBN:	9783031671456$q(electronic bk.)

Accounting conservatism and the stock marketinsights from three decades of research and new evidence from the Italian setting /
D'Augusta, Carlo.

Accounting conservatism and the stock marketinsights from three decades of research and new evidence from the Italian setting /[electronic resource] :by Carlo D'Augusta. - Cham :Springer Nature Switzerland :2024. - vi, 84 p. :ill., digital ;24 cm. - SpringerBriefs in accounting,2196-7881. - SpringerBriefs in accounting..

Introduction -- Conceptual Developments -- Measurement of Conservatism for Empirical Research -- Conservatism and the Stock Market: Major Empirical Findings from Three Decades of Research -- Conservatism's Role in the Italian Stock Market: Three Empirical Studies -- Concluding Remarks.

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.

ISBN: 9783031671456$q(electronic bk.)

Standard No.: 10.1007/978-3-031-67145-6doiSubjects--Topical Terms:

981995
Accounting
--Italy.

LC Class. No.: HF5616

Dewey Class. No.: 657.0945

Accounting conservatism and the stock marketinsights from three decades of research and new evidence from the Italian setting /
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