Income Adjustments and Firm Performance During Economic Downturns: Systemic Versus Opportunistic Conservatism Article

Adu, Evans, Barua, Abhijit. (2025). Income Adjustments and Firm Performance During Economic Downturns: Systemic Versus Opportunistic Conservatism . ACCOUNTING AND FINANCE, 65(3), 2821-2841. 10.1111/acfi.70020

Open Access

cited authors

  • Adu, Evans; Barua, Abhijit

authors

publication date

  • September 1, 2025

published in

keywords

  • ACCOUNTING CONSERVATISM
  • BALANCE-SHEET
  • BENEFITS
  • Business & Economics
  • Business, Finance
  • EARNINGS MANAGEMENT
  • INCENTIVES
  • Social Sciences
  • conservatism
  • income-decreasing adjustments
  • opportunism
  • recessions

Digital Object Identifier (DOI)

publisher

  • WILEY

start page

  • 2821

end page

  • 2841

volume

  • 65

issue

  • 3