Articles with the same tag -- Department of Academic Journals, SUFE

Home > Same Tag Articles

【With the same tag:【accounting conservatism】 Found 4 articles】 /Page Order by: Asce Desc

Select all: Export Citations as: For

CORPORATE FINANCE | F270

Network Infrastructure Construction and Enterprise Accounting Conservatism: A Quasi-natural Experiment Based on “Broadband China” Strategy

Li Zengfu, Yun Feng

In December 2018, the Central Economic Conference defined 5G, AI, industrial Internet and Internet of Things as “new infrastructure construction”, and subsequently included “strengtheni...

First published at: Jan 20, 2023

View: HTML | PDF | Download PDF(791.5 KB) | ESI

doi:10.16538/j.cnki.fem.20220601.201

Foreign Economics & Management, Vol. 45, Issue 01, pp. 104 - 120

| F275；F812.42

Minority Shareholders’ “Online Voice” and Accounting Conservatism：Evidence from the Snowball Forum

Luo Jingbo, Xiong Yan

Listed companies have potential losses and other bad news due to governance failure and improper decision-making. If it is not confirmed in time, the accounting conservatism of the company...

First published at: Dec 03, 2021

View: HTML | PDF | Download PDF(1171.0 KB) | ESI

doi:10.16538/j.cnki.jfe.20211016.102

Journal of Finance and Economics, Vol. 47, Issue 12, pp. 150 - 165

| F270

Can Accounting Conservatism Be Contagious? Analysis from the Perspective of Network Centrality

Zhao Yan, Hou Rui, Chen Yi

As a traditional principle, conservatism principle is also known as prudence principle. It refers to the fact that in the market economy, due to the great risks and uncertainties the econo...

First published at: Aug 01, 2020

View: HTML | PDF | Download PDF(638.8 KB) | ESI

doi:10.16538/j.cnki.fem.20200508.201

Foreign Economics & Management, Vol. 42, Issue 08, pp. 139 - 152

| F830.9

Is M & A Goodwill the Prior Signal of Stock Price Crash Risk? From the Perspectives of Accounting Function and Financial Security

Wang Wenjiao, Fu Chao, Fu Daiguo

Based on the large-scale high-premium M & As in China's capital market, this paper investigates whether M & A goodwill can be the pre-warning of stock price crash risk and play the...

First published at: Sep 03, 2017

View: HTML | PDF | Download PDF(1377.0 KB) | ESI

doi:10.16538/j.cnki.jfe.2017.09.006

Journal of Finance and Economics, Vol. 43, Issue 09, pp. 76 - 87

Submission

Peer Review

Editorial

Search

Journal of Finance and Economics

Foreign Economics & Management

Journal of Shanghai University of Finance and Economics

Journals | Articles | Submission | Subscribe | Contact us

Copyright 2024 © Department of Academic Journals, SUFE No. 321 Guoding Rd, Shanghai, China P.O: 200433