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

Record Type:	Language materials, printed : Monograph/item
Title/Author:	Accounting conservatism and the stock market/ by Carlo D'Augusta.
Reminder of title:	insights from three decades of research and new evidence from the Italian setting /
Author:	D'Augusta, Carlo.
Published:	Cham :Springer Nature Switzerland : : 2024.,
Description:	vi, 84 p. :ill., digital ; : 24 cm.;
Contained By:	Springer Nature eBook
Subject:	Accounting - Italy. -
Online resource:	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 /
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