Accounting Conservatism and the Stock Market

Insights from Three Decades of Research and New Evidence from the Italian Setting

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Springer


Paru le : 2024-09-11



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Description

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.
Pages
84 pages
Collection
n.c
Parution
2024-09-11
Marque
Springer
EAN papier
9783031671449
EAN PDF
9783031671456

Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
8
Taille du fichier
2826 Ko
Prix
47,46 €
EAN EPUB
9783031671456

Informations sur l'ebook
Nombre pages copiables
0
Nombre pages imprimables
8
Taille du fichier
758 Ko
Prix
47,46 €

Carlo D'Augusta is an Assistant Professor of Accounting at Bocconi University (Italy). Before joining Bocconi University's faculty in 2021, he was part of the accounting faculty at Georgia State University and Middle Tennessee State University (USA).

His research explores the impact of financial information characteristics on capital markets and investors' responses to financial disclosures. He investigates how various types of disclosures interact to influence information users. Specifically, he has delved into the interconnectedness of accounting conservatism, voluntary disclosure practices, and the stock market. His work has been published in leading academic journals, including The Accounting ReviewContemporary Accounting Research, the European Accounting Review, the Journal of Accounting, Auditing & Finance, the Review of Accounting and FinanceThe International Journal of Accounting, and Finance Research Letters.

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