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.
Reihe
Auflage
Sprache
Verlagsort
Verlagsgruppe
Springer International Publishing
Zielgruppe
Illustrationen
1
1 farbige Abbildung, 1 s/w Abbildung
VI, 84 p. 2 illus., 1 illus. in color.
Maße
Höhe: 235 mm
Breite: 155 mm
Dicke: 6 mm
Gewicht
ISBN-13
978-3-031-67144-9 (9783031671449)
DOI
10.1007/978-3-031-67145-6
Schweitzer Klassifikation
Carlo D'Augusta is an Assistant Professor of Accounting at Bocconi University (Italy). Before joining Bocconi University's faculty in 2021, he was part of the accounting faculty at Georgia State University and Middle Tennessee State University (USA).
His research explores the impact of financial information characteristics on capital markets and investors' responses to financial disclosures. He investigates how various types of disclosures interact to influence information users. Specifically, he has delved into the interconnectedness of accounting conservatism, voluntary disclosure practices, and the stock market. His work has been published in leading academic journals, including The Accounting Review, Contemporary Accounting Research, the European Accounting Review, the Journal of Accounting, Auditing & Finance, the Review of Accounting and Finance, The International Journal of Accounting, and Finance Research Letters.
