Measuring Accounting Conservatism in Financial Reports: A Comparison Between France and the United Kingdom

Accounting conservatism is necessary for more reliability and verifiability in financial reports. Studies have reported mixed results concerning the comparative level of conservatism across countries, especially the celebrated comparison between the common law and code law countries. Therefore, this...

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Veröffentlicht in:	Journal of Social and Economic Statistics 2021-12, Vol.10 (1), p.56-75
1. Verfasser:	Kimouche, Bilal
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting accruals Accounting conservatism Cash flows from operations Code law countries Common law countries D82 D86 M40 M41
Online-Zugang:	Volltext
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