Accounting conservatism and economic conditions: Evidence from the GIPS and the UK.
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| Title: | Accounting conservatism and economic conditions: Evidence from the GIPS and the UK. |
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| Alternate Title: | Conservadurismo contable y condiciones económicas: evidencia en los países PIGS y en Reino Unido. |
| Authors: | Pereira, Claudia1 claudial@iscap.ipp.pt, Cerqueira, Antonio2 |
| Source: | Revista de Contabilidad - Spanish Accounting Review. 2023, Vol. 26 Issue 1, p46-58. 13p. |
| Database: | Business Source Ultimate |
| ISSN: | 11384891 |
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| DOI: | 10.6018/rcsar.428821 |
