03159nam a22005415i 4500 978-3-031-67145-6 DE-He213 20251030113034.0 cr nn 008mamaa 240911s2024 sz | s |||| 0|eng d 9783031671456 978-3-031-67145-6 10.1007/978-3-031-67145-6 doi HF5601-5688 KFC bicssc BUS001000 bisacsh KFC thema D'Augusta, Carlo. author. aut http://id.loc.gov/vocabulary/relators/aut 84061 Accounting Conservatism and the Stock Market [electronic resource] : Insights from Three Decades of Research and New Evidence from the Italian Setting / by Carlo D'Augusta. 1st ed. 2024. Cham : Springer Nature Switzerland : Imprint: Springer, 2024. VI, 84 p. 2 illus., 1 illus. in color. online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda SpringerBriefs in Accounting, 2196-7881 Introduction -- 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. 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. Accounting. 57622 Capital market. 59069 Financial statements. 60984 Accounting. 57622 Capital Markets. 70943 Financial Accounting. 57570 Financial Reporting. 75487 SpringerLink (Online service) Springer Nature eBook Printed edition: 9783031671449 Printed edition: 9783031671463 SpringerBriefs in Accounting, 2196-7881 84062 https://doi.org/10.1007/978-3-031-67145-6 ZDB-2-BUM ZDB-2-SXBM 63264 63264