Accounting Conservatism and the Stock Market : Insights from Three Decades of Research and New Evidence from the Italian Setting / / by Carlo D'Augusta
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| Autore: |
D'Augusta Carlo
|
| Titolo: |
Accounting Conservatism and the Stock Market : Insights from Three Decades of Research and New Evidence from the Italian Setting / / by Carlo D'Augusta
|
| Pubblicazione: | Cham : , : Springer Nature Switzerland : , : Imprint : Springer, , 2024 |
| Edizione: | 1st ed. 2024. |
| Descrizione fisica: | 1 online resource (89 pages) |
| Disciplina: | 657.0945 |
| Soggetto topico: | Accounting |
| Capital market | |
| Financial statements | |
| Capital Markets | |
| Financial Accounting | |
| Financial Reporting | |
| Nota di bibliografia: | Includes bibliographical references. |
| Nota di contenuto: | 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. |
| Sommario/riassunto: | 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. |
| Titolo autorizzato: | Accounting Conservatism and the Stock Market |
| ISBN: | 9783031671456 |
| 3031671457 | |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910887885603321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
SpringerBriefs in Accounting, . 2196-7881