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Original Articles

The influence of conditional conservatism on ownership dispersion: An international analysis

La influencia del conservadurismo condicional en la dispersión de la propiedad: un análisis internacional

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Pages 289-309 | Received 03 Jul 2011, Accepted 24 Dec 2012, Published online: 15 Jan 2014

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Read on this site (2)

Khaled Eriej Aburisheh, Ahmad Abdelrahim Dahiyat, Walid Omar Owais, Ayman Mohammad Al Shanti & Laith Akram AlQudah. (2022) The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations. Cogent Business & Management 9:1.
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Araceli Mora & Martin Walker. (2015) The implications of research on accounting conservatism for accounting standard setting. Accounting and Business Research 45:5, pages 620-650.
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Articles from other publishers (1)

Laila Mohamed Alshawadfy Aladwey. (2021) The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt. Journal of Financial Reporting and Accounting 19:5, pages 742-771.
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