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:...
محفوظ في:
| الحاوية / القاعدة: | Contaduría y Administración |
|---|---|
| المؤلفون الرئيسيون: | , , , |
| التنسيق: | Artigo |
| اللغة: | Inglês |
| منشور في: |
Universidad Nacional Autónoma de México
2019
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| الموضوعات: | |
| الوصول للمادة أونلاين: | 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 |
| الوسوم: |
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