Results 1 to 10 of about 70,100 (310)

The impact of accounting conservatism on enterprise innovation investment [PDF]

Heliyon
This study investigates the influence of accounting conservatism on corporate innovation investment through the lens of information asymmetry theory. While existing literature acknowledges the importance of accounting conservatism in corporate decision ...
Weiyu Zou, Aniza Othman
doaj   +2 more sources

Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies [PDF]

E3S Web of Conferences, 2021
As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system.
Yu Miao
doaj   +1 more source

DETERMINATION OF DEBT COVENANT, LAVERAGE , FINANCIAL DISTRESS AGAINST ACCOUNTING CONSERVATISM

IJEBD (International Journal of Entrepreneurship and Business Development), 2023
The objective of this research is to examine the impact of financial hardships, debt covenants, and leverage on accounting conservatism in a partial and simultaneous manner. The analysis focuses on firms operating in the industrial and consumer products
Mohamad Johan Efendi, Khasbulloh Huda, Rachmad Sholeh, Sugeng Eko Yuli Waluyo   +3 more
doaj   +1 more source

Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)

Jurnal Akuntansi, 2023
This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons.
Siti Ratih Nurwanti, Lia Uzliawaty, Tri Lestari   +2 more
doaj   +1 more source

The effects of accounting conservatism on investment decision: Evidence from listed companies in China

Cogent Business & Management, 2022
This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company’s investment decision-making.
Haixin Ma, Kyunbeom Jeong
doaj   +1 more source

Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism

The Indonesian Journal of Accounting Research, 2021
One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism.
Ni Wayan Rustiarini, Agus Wahyudi Salasa Gama, Desak Nyoman Sri Werastuti   +2 more
doaj   +1 more source

Impact of accounting conservatism on IPO under-pricing: evidence from India

Cogent Economics & Finance, 2022
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors.
Nenavath Sreenu, Ashis Kumar Pradhan, Vinh Vo Xuan, B. Koteswara Rao Naik   +3 more
doaj   +1 more source

Foreign Direct Investment and Conditional Accounting Conservatism in South Asia

Asian Journal of Accounting Perspectives, 2018
Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia.
Isuru Manawadu, Anna Che Azmi, Mohamed Aslam   +2 more
doaj   +7 more sources

The Impact Of Accounting Conservatism On Managers' Investment Decisions [PDF]

پژوهش‌های تجربی حسابداری, 2013
: The role of Accounting Conservatism in corporate governance to mitigate agency problems associated with managers' investment decisions is proposed by Watts(2003), Ball and Shivakumar(2005) and Ahmed and Duellman (2010).
gholam hossein asadi, alireza nadjafpour kourdi, mehdi nikravesh   +2 more
doaj   +1 more source

Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [PDF]

مطالعات تجربی حسابداری مالی, 2022
Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements.
Mehdi Heidari, Alireza Aliakbarlou, Ebrahim Khakpour Heydaranlou   +2 more
doaj   +1 more source