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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.
Farzaneh Nassir Zadeh +2 more
semanticscholar +3 more sources
Determinants of Accounting Conservatism
Global Financial Accounting Journal, 2023 Purpose - The purpose of this research is to investigate and analyse the effects of investment opportunity set, company size, and financial distress on accounting conservatism in mining sector companies.
Herma Wiharno +2 more
semanticscholar +2 more sources
Accounting conservatism and bankruptcy risk [PDF]
SSRN Electronic Journal, 2010 Date posted: June 6, 2010 ; Last revised: July 14, 2015This study examines the relation between accounting conservatism and bankruptcy risk using a large sample of U.S listed firms from fiscal year 1989 to 2007. We present evidence that unconditional and
Biddle, GC, Kim, JB, Ma, L, Song, FM
core +9 more sources
Accounting conservatism and firm performance during the COVID‐19 pandemic [PDF]
Accounting & Finance, 2021 We explore whether firms with more conditionally conservative accounting practices have higher stock returns than other firms during the Covid‐19 outbreak.
Cui L, Kent P, Kim S, Li S.
europepmc +2 more sources
Confucian culture and accounting conservatism: evidence from China
China Journal of Accounting Studies, 2022 This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001–2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools)
Xingqiang Du +3 more
doaj +2 more sources
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 +2 more sources
Pay Gap and Accounting Conservatism [PDF]
E3S Web of Conferences, 2023 This paper investigates the impact of the pay gap on accounting conservatism based on the basic data of A-share listed companies in Shanghai and Shenzhen from 2008 to 2020 by using multivariate linear regression model and OLS regression method, finding ...
Wang Liangcheng, Su Ting
doaj +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 +2 more
doaj +2 more sources
The impact of accounting conservatism on enterprise innovation investment [PDF]
HeliyonThis 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
Audit quality and accounting conservatism [PDF]
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 ...
Amran, Noor Afza +2 more
core +4 more sources