國立虎尾科技大學 |

Accounting conservatism and the stock market = insights from three decades of research and new evidence from the Italian setting /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Accounting conservatism and the stock market/ by 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:	Accounting - Italy. -
電子資源:	https://doi.org/10.1007/978-3-031-67145-6
ISBN:	9783031671456

Accounting conservatism and the stock market = insights 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

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

1482195
Accounting
--Italy.

LC Class. No.: HF5616

Dewey Class. No.: 657.0945

Accounting conservatism and the stock market = insights from three decades of research and new evidence from the Italian setting /
LDR:02258nam a2200337 a 4500 001 1154400
003 DE-He213
005 20240911124737.0
006 m d
007 cr nn 008maaau
008 250619s2024 sz s 0 eng d
020 $a 9783031671456 $q (electronic bk.)
020 $a 9783031671449 $q (paper)
024 7 $a 10.1007/978-3-031-67145-6 $2 doi
035 $a 978-3-031-67145-6
040 $a GP $c GP
041 0 $a eng
050 4 $a HF5616
072 7 $a KFC $2 bicssc
072 7 $a BUS001000 $2 bisacsh
072 7 $a KFC $2 thema
082 0 4 $a 657.0945 $2 23
090 $a HF5616 $b .D238 2024
100 1 $a D'Augusta, Carlo. $3 1482194
245 1 0 $a Accounting conservatism and the stock market $h [electronic resource] : $b insights from three decades of research and new evidence from the Italian setting / $c by Carlo D'Augusta.
260 $a Cham : $c 2024. $b Springer Nature Switzerland : $b Imprint: Springer,
300 $a vi, 84 p. : $b ill., digital ; $c 24 cm.
490 1 $a SpringerBriefs in accounting, $x 2196-7881
505 0 $a 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.
520 $a 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.
650 0 $a Accounting $z Italy. $3 1482195
650 0 $a Stock exchanges $z Italy. $3 1482196
650 1 4 $a Accounting. $3 561166
650 2 4 $a Capital Markets. $3 1106532
650 2 4 $a Financial Accounting. $3 1108966
650 2 4 $a Financial Reporting. $3 1366480
710 2 $a SpringerLink (Online service) $3 593884
773 0 $t Springer Nature eBook
830 0 $a SpringerBriefs in accounting. $3 1066236
856 4 0 $u https://doi.org/10.1007/978-3-031-67145-6
950 $a Business and Management (SpringerNature-41169)