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Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan.

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Title: Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan.
Authors: Yamashita, Tomoaki1 (AUTHOR) tyama@fpu.ac.jp, Fujiyama, Keishi2 (AUTHOR)
Source: Asia-Pacific Journal of Accounting & Economics. Feb2026, Vol. 33 Issue 1, p75-108. 34p.
Database: Business Source Ultimate
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An: 191331396
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  Data: Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan.
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  Data: <searchLink fieldCode="JN" term="%22Asia-Pacific+Journal+of+Accounting+%26+Economics%22">Asia-Pacific Journal of Accounting & Economics</searchLink>. Feb2026, Vol. 33 Issue 1, p75-108. 34p.
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=bsu&AN=191331396
RecordInfo BibRecord:
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      – Type: doi
        Value: 10.1080/16081625.2024.2443850
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      – Code: eng
        Text: English
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        PageCount: 34
        StartPage: 75
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      – TitleFull: Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan.
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            NameFull: Yamashita, Tomoaki
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            NameFull: Fujiyama, Keishi
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            – D: 01
              M: 02
              Text: Feb2026
              Type: published
              Y: 2026
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