Insights from Three Decades of Research and New Evidence from the Italian Setting D'Augusta, Carlo. creator author. aut http://id.loc.gov/vocabulary/relators/aut SpringerLink (Online service) text sz 2024 1st ed. 2024. monographic eng

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access VI, 84 p. 2 illus., 1 illus. in color. online resource. 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. 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. by Carlo D'Augusta. Accounting Capital market Financial statements Accounting Capital Markets Financial Accounting Financial Reporting HF5601-5688 9783031671456 https://doi.org/10.1007/978-3-031-67145-6 https://doi.org/10.1007/978-3-031-67145-6 240911 20251030113034.0 978-3-031-67145-6