Results 101 to 110 of about 6,285 (209)
Information Asymmetry, Accounting Standards, and Accounting Conservatism
, 2017 This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants.
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Managerial Overconfidence and Accounting Conservatism
مجله دانش حسابداری, 2014 Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence, and the effects of external ...
Manijeh Ramsheh, Mahnaze Molanzari
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The effect of earnings management on the asymmetric timeliness of earnings. [PDF]
Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Osma, Beatriz +2 more
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Accounting conservatism in Europe [PDF]
, 2009 This study investigates how the degree of accounting conservatism in the financial statements of European companies evolves over time during period 1996-2005.
Brouwer, R. (Remco)
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PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI
Journal of Accounting and Investment, 2016 This purpose of this research tests the influence of a company’s financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive accounting theory and signaling theory about the ...
Hesty Setyaningsih
doaj
Strategic accounting choice around firm level labour negotiations [PDF]
We study accounting choice around firm-level collective agreement negotiations. Prior literature argues that managers make income-decreasing accounting choices to limit the concessions made to trade unions.
Ana María Sabater +2 more
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We examine the relationship between carbon risk and accounting conservatism using 7,636 firm-year observations from 29 countries. Using firms’ carbon emissions as a proxy for carbon risk, we find that firms with higher carbon risk exhibit greater ...
Islam, Farhana +3 more
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Product Market Competition and Accounting Conservatism: International evidence
, 2012 This paper examines the role played by product market competition in shaping accounting conservatism in an international setting. Using a large dataset from 38 countries, we find that product market competition is positively associated with accounting ...
Zhang, F.F., Haw, I.M., Li, Y.
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Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China. [PDF]
PLoS OneWang X, Sun Y, Li Y, Zhang C.
europepmc +1 more source