03052nam 22006255 450 991088788560332120250808090300.09783031671456303167145710.1007/978-3-031-67145-6(MiAaPQ)EBC31661221(Au-PeEL)EBL31661221(CKB)35040278300041(DE-He213)978-3-031-67145-6(EXLCZ)993504027830004120240911d2024 u| 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierAccounting Conservatism and the Stock Market Insights from Three Decades of Research and New Evidence from the Italian Setting /by Carlo D'Augusta1st ed. 2024.Cham :Springer Nature Switzerland :Imprint: Springer,2024.1 online resource (89 pages)SpringerBriefs in Accounting,2196-78819783031671449 3031671449 Includes bibliographical references.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.SpringerBriefs in Accounting,2196-7881AccountingCapital marketFinancial statementsAccountingCapital MarketsFinancial AccountingFinancial ReportingAccounting.Capital market.Financial statements.Accounting.Capital Markets.Financial Accounting.Financial Reporting.657.0945D'Augusta Carlo1846249MiAaPQMiAaPQMiAaPQBOOK9910887885603321Accounting Conservatism and the Stock Market4430409UNINA