Accounting conservatism and income smoothing practices in EU food and drink industry
(2021)
Journal Article
Al Bahloul, M., Francesco, P., & Riccardo, T. (2021). Accounting conservatism and income smoothing practices in EU food and drink industry. British Food Journal, https://doi.org/10.1108/BFJ-11-2020-1041
Purpose: The purpose of this paper is to identify the application of the fundamental principle of accounting conservatism within the EU food and drink industry. Furthermore, the authors would also investigate in-depth the above relationship in two d... Read More about Accounting conservatism and income smoothing practices in EU food and drink industry.