conservatism

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    The effect of financial crisis on auditor conservatism US evidence

    Description This paper aims to examine the effect that the recent financial crisis had on auditor conservatism in the form of increased going-concern opinions. Accounting Research Journal The effect of financial crisis on auditor conservatism: US evidence J oseph Beams Yun-Chia Yan Article...
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    Financial Study on Governance and Conservatism in Investment Decisions

    Description Investment decisions are made by investors and investment managers. Investors commonly perform investment analysis by making use of fundamental analysis, technical analysis and gut feel. Investment decisions are often supported by decision tools. The portfolio theory is often applied...
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