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Accounting disclosures, accounting quality and conditional and unconditional conservatism · Study

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ArticleAccounting disclosures, accounting quality and conditional and unconditional conservatism

George Emmanuel Iatridis2011

Article2011

Accounting disclosures, accounting quality and conditional and unconditional conservatism

George Emmanuel Iatridis

144 citations·0/0 files stored·International Review of Financial Analysis

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Financial Reporting and XBRL

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1973Risk, Return, and Equilibrium: Empirical Tests 1991Earnings Management During Import Relief Investigations 2005Performance matched discretionary accrual measures 2005The economic implications of corporate financial reporting 1985Positive Accounting Theory 2003Earnings management and investor protection: an international comparison 1986Asset pricing and the bid-ask spread

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2015Economic consequences of key performance indicators' disclosure quality 2012Earnings management and the role of auditors in an unusual IFRS context: The case of Greece 2017Integrated reporting: Is it the last piece of the accounting disclosure puzzle?2018Do Big Four Auditors Always Provide Higher Audit Quality? Evidence from Pakistan 2022ESG performance, auditing quality, and investment efficiency: Empirical evidence from China 2016

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Details

Year2011

Typearticle

Published2011-02-27

VenueInternational Review of Financial Analysis

ISSN-L1057-5219

Languageen

Citations144

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.irfa.2011.02.013

openalex_workW2024318643

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