| 000 | 03159nam a22005415i 4500 | ||
|---|---|---|---|
| 001 | 978-3-031-67145-6 | ||
| 003 | DE-He213 | ||
| 005 | 20251030113034.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 240911s2024 sz | s |||| 0|eng d | ||
| 020 |
_a9783031671456 _9978-3-031-67145-6 |
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| 024 | 7 |
_a10.1007/978-3-031-67145-6 _2doi |
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| 050 | 4 | _aHF5601-5688 | |
| 072 | 7 |
_aKFC _2bicssc |
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| 072 | 7 |
_aBUS001000 _2bisacsh |
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_aKFC _2thema |
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| 100 | 1 |
_aD'Augusta, Carlo. _eauthor. _4aut _4http://id.loc.gov/vocabulary/relators/aut _984061 |
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| 245 | 1 | 0 |
_aAccounting Conservatism and the Stock Market _h[electronic resource] : _bInsights from Three Decades of Research and New Evidence from the Italian Setting / _cby Carlo D'Augusta. |
| 250 | _a1st ed. 2024. | ||
| 264 | 1 |
_aCham : _bSpringer Nature Switzerland : _bImprint: Springer, _c2024. |
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| 300 |
_aVI, 84 p. 2 illus., 1 illus. in color. _bonline resource. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 490 | 1 |
_aSpringerBriefs in Accounting, _x2196-7881 |
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| 505 | 0 | _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. | |
| 520 | _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. | ||
| 650 | 0 |
_aAccounting. _957622 |
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| 650 | 0 |
_aCapital market. _959069 |
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| 650 | 0 |
_aFinancial statements. _960984 |
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| 650 | 1 | 4 |
_aAccounting. _957622 |
| 650 | 2 | 4 |
_aCapital Markets. _970943 |
| 650 | 2 | 4 |
_aFinancial Accounting. _957570 |
| 650 | 2 | 4 |
_aFinancial Reporting. _975487 |
| 710 | 2 | _aSpringerLink (Online service) | |
| 773 | 0 | _tSpringer Nature eBook | |
| 776 | 0 | 8 |
_iPrinted edition: _z9783031671449 |
| 776 | 0 | 8 |
_iPrinted edition: _z9783031671463 |
| 830 | 0 |
_aSpringerBriefs in Accounting, _x2196-7881 _984062 |
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| 856 | 4 | 0 | _uhttps://doi.org/10.1007/978-3-031-67145-6 |
| 912 | _aZDB-2-BUM | ||
| 912 | _aZDB-2-SXBM | ||
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