OWNERSHIP STRUCTURE AND ACCOUNTING CONSERVATISM: EVIDENCE FROM PORTUGUESE AND SPANISH LISTED COMPANIES S. Alves Publication Journal: Academy of Accounting and Financial Studies Journal Year of Publication: 2020 Volume: 24 Issue: 6 Pagination: 1-21 Identifiers ISSN: 15282635 10963685 Other Numbers: 2-s2.0-85099438794 Alternative titles Google ScholarBibTeXRIS Locators