Accounting Conservatism and the Stock Market: Insights from Three Decades of Research and New Evidence...

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Carlo D'Augusta

Accounting Conservatism and the Stock Market

Insights from Three Decades of Research and New Evidence from the Italian Setting

Carlo D'Augusta

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English

Springer International Publishing AG
12 September 2024

Accounting; Financial accounting; Financial reporting, financial statements; Finance

Series: SpringerBriefs in Accounting

This book comprehensively examines accounting conservatism and its relationship with the stock market. Through a historical overview and a review of recent literature, it explores the evolution of conservatism research and the conceptual developments, measurement advancements, and empirical findings produced by academic scholars over the last decades. Additionally, it critically evaluates the applicability of conservatism models developed in the U.S. market to the Italian setting, offering a thorough analysis of their validity. Furthermore, the book presents novel empirical findings on conservatism's impact on the Italian stock market during the Covid-19 pandemic. This nuanced exploration offers valuable insights for academics, practitioners, and researchers seeking to understand the complexities of financial reporting practices in diverse market environments.

By: Carlo D'Augusta
Imprint: Springer International Publishing AG
Country of Publication: Switzerland
Edition: 2024 ed.
Dimensions: Height: 235mm, Width: 155mm,
ISBN: 9783031671449
ISBN 10: 3031671449
Series: SpringerBriefs in Accounting
Pages: 84
Publication Date: 12 September 2024
Audience: Professional and scholarly , Undergraduate
Format: Paperback
Publisher's Status: Active

Carlo D'Augusta is an Assistant Professor of Accounting at Bocconi University (Italy). Before joining Bocconi University's faculty in 2021, he was part of the accounting faculty at Georgia State University and Middle Tennessee State University (USA). His research explores the impact of financial information characteristics on capital markets and investors' responses to financial disclosures. He investigates how various types of disclosures interact to influence information users. Specifically, he has delved into the interconnectedness of accounting conservatism, voluntary disclosure practices, and the stock market. His work has been published in leading academic journals, including The Accounting Review, Contemporary Accounting Research, the European Accounting Review, the Journal of Accounting, Auditing & Finance, the Review of Accounting and Finance, The International Journal of Accounting, and Finance Research Letters.