The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets

This paper intends to assess the existence of confirmatory variables of conservatism based on the disclosures made in the financial report. Data were collected from the annual accounts for 2013 and 2014 disclosed by 137 listed entities (non-financial groups) in the European Union (EU) stock indexes:...

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Εκδόθηκε σε:	Contaduría y Administración
Κύριοι συγγραφείς:	Fabio Albuquerque, Nuno Rodrigues, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino
Μορφή:	Artigo
Γλώσσα:	Inglês
Έκδοση:	Universidad Nacional Autónoma de México 2019
Θέματα:	Administración y Contabilidad
Διαθέσιμο Online:	https://www.redalyc.org/articulo.oa?id=39571725011 https://www.redalyc.org/journal/395/39571725011/ https://www.redalyc.org/journal/395/39571725011/html/ https://www.redalyc.org/journal/395/39571725011/39571725011.epub https://www.redalyc.org/journal/395/39571725011/movil
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