Accounting Conservatism and the Cost of Capital: An International Analysis
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- Shankar Shaw, Tara & Raithatha, Mehul & Krishnan, Gopal V. & Cordeiro, James J., 2021. "Did mandatory CSR compliance impact accounting Conservatism? Evidence from the Indian Companies Act 2013," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(3).
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- Naveed Razzaq, Zhang Rui, 2018. "Does Conditional Conservatism affect the Cost of Capital? Evidence from China," Journal of Finance and Economics Research, Geist Science, Iqra University, Faculty of Business Administration, vol. 3(1), pages 57-70, March.
- Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled, 2019. "Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
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- Ye, Zhiwei & Shahab, Yasir & Riaz, Yasir & Ntim, Collins G., 2023. "Strategic deviation and the cost of debt financing," Economic Modelling, Elsevier, vol. 125(C).
- Pan, Xiaofei, 2017. "Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package," Pacific-Basin Finance Journal, Elsevier, vol. 44(C), pages 64-79.
- Li Cui & Pamela Kent & Sujin Kim & Shan Li, 2021. "Accounting conservatism and firm performance during the COVID‐19 pandemic," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5543-5579, December.
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- Chang-yeol In & Taeheung Kim & Sambock Park, 2020. "Key Audit Matters for Production-To-Order Industry and Conservatism," IJFS, MDPI, vol. 8(1), pages 1-19, January.
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- Benkraiem, Ramzi & Bensaad, Itidel & Lakhal, Faten, 2022. "How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
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