LEADER 03052nam 22006255 450 001 9910887885603321 005 20250808090300.0 010 $a9783031671456 010 $a3031671457 024 7 $a10.1007/978-3-031-67145-6 035 $a(MiAaPQ)EBC31661221 035 $a(Au-PeEL)EBL31661221 035 $a(CKB)35040278300041 035 $a(DE-He213)978-3-031-67145-6 035 $a(EXLCZ)9935040278300041 100 $a20240911d2024 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aAccounting Conservatism and the Stock Market $eInsights from Three Decades of Research and New Evidence from the Italian Setting /$fby Carlo D'Augusta 205 $a1st ed. 2024. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Springer,$d2024. 215 $a1 online resource (89 pages) 225 1 $aSpringerBriefs in Accounting,$x2196-7881 311 08$a9783031671449 311 08$a3031671449 320 $aIncludes bibliographical references. 327 $aIntroduction -- 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. 330 $aThis book comprehensively examines accounting conservatism and its relationship with the stock market. Through a historical overview and a review of recent literature, it explores the evolution of conservatism research and the conceptual developments, measurement advancements, and empirical findings produced by academic scholars over the last decades. Additionally, it critically evaluates the applicability of conservatism models developed in the U.S. market to the Italian setting, offering a thorough analysis of their validity. Furthermore, the book presents novel empirical findings on conservatism's impact on the Italian stock market during the Covid-19 pandemic. This nuanced exploration offers valuable insights for academics, practitioners, and researchers seeking to understand the complexities of financial reporting practices in diverse market environments. 410 0$aSpringerBriefs in Accounting,$x2196-7881 606 $aAccounting 606 $aCapital market 606 $aFinancial statements 606 $aAccounting 606 $aCapital Markets 606 $aFinancial Accounting 606 $aFinancial Reporting 615 0$aAccounting. 615 0$aCapital market. 615 0$aFinancial statements. 615 14$aAccounting. 615 24$aCapital Markets. 615 24$aFinancial Accounting. 615 24$aFinancial Reporting. 676 $a657.0945 700 $aD'Augusta$b Carlo$01846249 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910887885603321 996 $aAccounting Conservatism and the Stock Market$94430409 997 $aUNINA