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会计保守主义与股市:三十年研究的启示和意大利环境的新证据

English | 2024 | ASIN: B0D9742WWL | 146 pages| Epub PDF (True) | 3.53 MB

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.

英文|2024|ASIN:B0D9742WWL|146页|Epub PDF(真)|3.53 MB 本书全面考察了会计稳健性及其与股票市场的关系。通过历史概述和对近期文献的回顾,它探讨了保守主义研究的演变以及学术学者在过去几十年中产生的概念发展、测量进步和实证结果。此外,它还批判性地评估了美国市场开发的保守主义模型在意大利环境中的适用性,并对其有效性进行了全面分析。此外,该书还就新冠肺炎大流行期间保守主义对意大利股市的影响提出了新颖的实证研究结果。这种细致入微的探索为寻求了解不同市场环境中财务报告实践复杂性的学者、从业者和研究人员提供了宝贵的见解。
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