Accounting Conservatism In Non-State Companies And Consolidated Financial Statements

Abstract

Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative.

Keywords

• accounting conservatism
• asymmetric timeliness of earnings
• state ownership
• accounting consolidation
• g34
• m41