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Analisis Faktor-Faktor yang Berpengaruh Terhadap Konservatisme Akuntansi
Kompartemen: Jurnal Ilmiah Akuntansi, 2021 This study aims to analyze whether the factors that affect accounting conservatism. Data is taken from secondary data on real estate and property companies that have sold their shares on the Indonesian Stock Exchange from 2016 to 2019, the number of ...
Eko Hariyanto
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Audit Quality and Accounting Conservatism
Journal of Accounting, Finance and Auditing Studies, 2019 This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash
Mohammed, Nishtiman H. +2 more
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The role of accounting conservatism in M&A target selection
China Journal of Accounting Research, 2021 Mergers and acquisitions (M&As) are among the most important investment activities for companies, but they contain great risks. We investigate the role of accounting conservatism in M&A target selection and risk.
Qingquan Tang +2 more
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Information Consequences of Accounting Conservatism
European Accounting Review, 2014 We study the information consequences of conservatism in accounting. Prior research shows that information asymmetries in capital markets lead to firm-level increases in conservatism. In this paper, we further argue that increases in conservatism improve the firm information environment and lead to subsequent decreases in information asymmetries ...
García-Lara, Juan M. +2 more
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Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review
Riset Akuntansi dan Keuangan IndonesiaThis paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future ...
Sri Wahjuni Latifah Latifah +1 more
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Cogent Business & Management, 2020 This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed
Ain Hajawiyah +4 more
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Accounting Conservatism and Corporate Social Responsibility [PDF]
SSRN Electronic Journal, 2020 We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as well as increased levels of outside pressure from ...
Anagnostopoulou, Seraina +2 more
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The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [PDF]
پژوهشهای تجربی حسابداری, 2018 This study with the aim to determine factors influencing the investment opportunities, investigates the effects of financial leverage on the relation between accounting conservatism and investment opportunities in firms listed in Tehran Stock Exchange ...
Hamidreza Jafaridehkordi
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Accounting Analysis Journal, 2020 This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable.
Annisa Lufi Ningtiyas, S Subowo
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The Seeds of Accounting Conservatism
European Journal of Business and Management Research, 2023 Why does the accounting principle of accounting conservatism persist, despite the criticism of 20th-century deductive accounting theorists? Accounting conservatism's etymology suggests that the traditional connotation of deliberate understatement began in America, circa 1900. Its genealogy, however, reaches much deeper into the past. This research adds
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