02788nam a22004575i 4500001001800000003000900018005001700027007001500044008004100059020001800100024003500118050001600153072001600169072002300185072001500208100007900223245018000302250001800482264006900500300006100569336002600630337002600656338003600682347002400718490004500742505029300787520087701080650001601957650002001973650002601993650001602019650002102035650002602056650002502082710003402107773002602141776003602167776003602203830004502239856004602284978-3-031-67145-6DE-He21320251030113034.0cr nn 008mamaa240911s2024    sz |    s    |||| 0|eng d  a97830316714567 a10.1007/978-3-031-67145-62doi 4aHF5601-5688 7aKFC2bicssc 7aBUS0010002bisacsh 7aKFC2thema1 aD'Augusta, Carlo.eauthor.4aut4http://id.loc.gov/vocabulary/relators/aut10aAccounting Conservatism and the Stock Marketh[electronic resource] :bInsights from Three Decades of Research and New Evidence from the Italian Setting /cby Carlo D'Augusta.  a1st ed. 2024. 1aCham :bSpringer Nature Switzerland :bImprint: Springer,c2024.  aVI, 84 p. 2 illus., 1 illus. in color.bonline resource.  atextbtxt2rdacontent  acomputerbc2rdamedia  aonline resourcebcr2rdacarrier  atext filebPDF2rda1 aSpringerBriefs in Accounting,x2196-78810 aIntroduction -- 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.  aThis 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. 0aAccounting. 0aCapital market. 0aFinancial statements.14aAccounting.24aCapital Markets.24aFinancial Accounting.24aFinancial Reporting.2 aSpringerLink (Online service)0 tSpringer Nature eBook08iPrinted edition:z978303167144908iPrinted edition:z9783031671463 0aSpringerBriefs in Accounting,x2196-788140uhttps://doi.org/10.1007/978-3-031-67145-6