Accounting disclosures, accounting quality and conditional and unconditional conservatism

By G. Iatridis. 2011

148 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/299729a75eb9da98a818acd1687c137dd18a6a0a

Citations in the corpus

• Economic Consequences of Key Performance Indicators' Disclosure Quality (2015, unknown): “Additionally, our results complement those of Iatridis (2008; 2011) who finds that UK firms having higher needs for capital provide disclosures of higher quality, suggesting that UK firms which make additional effort to provide disclosures of better quality achieving a reduction in their cost of…”