Results 91 to 100 of about 6,285 (209)
Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models [PDF]
This study makes two main contributions to the literature. Firstly, it tests empirically the relative timeliness of accrual measures and earnings components used as explanatory variables in accrual models (“accrual drivers”) regarding the impact of ...
Peter F. Pope, José António Moreira
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Product Market Competition, Legal Institutions, and Accounting Conservatism
, 2015 In this study, we examine product market competition's role in shaping accounting conservatism in an international setting. Using a large dataset from 38 countries, we find evidence that product market competition is positively associated with accounting
Haw, I.-M.G. +11 more
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Accounting conservatism in complex companies
Revista Contabilidade & FinançasThis study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative ...
Alini da Silva +3 more
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Internal Controls and Conditional Conservatism
, 2011 : This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition.
LI, Dan +3 more
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Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria
Studia Universitatis Vasile Goldis Arad, Seria Stiinte EconomiceThis paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
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Complex Ownership Structures and Accounting Conservatism
, 2011 This study examines how complex ownership structures shape accounting conservatism. Using a firm-level complex ownership dataset from thirteen Western European countries, we find that: (1) firms with multiple blockholders apply more conservative ...
Tong, J.Y. +3 more
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Bank accounting conservatism and capital management
Purpose – The aim of this paper is to investigate if and how conditional conservatism influences capital management practices in the context of European listed banks.
Marco Maffei +2 more
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CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment
Jurnal AkuntansiThe study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022.
Sari Lestari +2 more
doaj +1 more source
The Conservatism, Accounting, and Information Asymmetry
The International Journal of Accounting and Business SocietyPurpose — This study investigates the impact of accounting conservatism on information asymmetry in non-financial companies, aiming to validate the reputation theory. Design/methodology/approach— This paper employs a quantitative approach using Stata 14 to analyze 2,791 observations from non-financial companies.
Ita Yuni Kartika +3 more
openaire +1 more source
Accounting conservatism in Greater China: the influence of institutions and incentives
, 2015 [[abstract]]Purpose–The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country's institutional structure.
丁誌魰;Ting, Chih-Wen;Kung, Fan‐Hua (Alex);James, Kieran
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