TY  - BOOK
AU  - D'Augusta,Carlo
ED  - SpringerLink (Online service)
TI  - Accounting Conservatism and the Stock Market: Insights from Three Decades of Research and New Evidence from the Italian Setting 
T2  - SpringerBriefs in Accounting,
SN  - 9783031671456
AV  - HF5601-5688 
PY  - 2024///
CY  - Cham
PB  - Springer Nature Switzerland, Imprint: Springer
KW  - Accounting
KW  - Capital market
KW  - Financial statements
KW  - Capital Markets
KW  - Financial Accounting
KW  - Financial Reporting
N1  - 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
N2  - 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
UR  - https://doi.org/10.1007/978-3-031-67145-6
ER  -