Results 1 to 10 of about 6,285 (209)

Accounting Conservatism and Bankruptcy Risk [PDF]

SSRN Electronic Journal, 2010
For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancement and earnings management mitigation channels.
Kim, JB, Biddle, GC, MA, L, Song, FM
core   +10 more sources

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

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

Accounting Conservatism and Earnings Quality

Journal of Risk and Financial Management, 2022
Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the
Farzaneh Zadeh, Davood Askarany, Solmaz Asl   +2 more
openaire   +2 more sources

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

حوکمة الشرکات والتحفظ المحاسبى والقرارات المالية أدلة عملية من البيئة السعودية [PDF]

المجلة العلمية للاقتصاد والتجارة, 2015
This study aims to examine the concept of accounting conservatism in an integrated manner.there is an ongoing debate over the accounting conservatism ,where it considers ,on one hand ,as one of the quality characteristics of information and reduces the ...
نصر طه حسن
doaj   +1 more source