Results 161 to 170 of about 930,916 (195)

Essays on Accounting Conservatism

2010
I examine the role of accounting conservatism in the debt market and equity market. In the first essay I examine whether post-borrowing accounting conservatism is related to initial debt-covenant slack. I find firms with low debt-covenant slack display a smaller increase in conservatism after borrowing compared to firms with high debt-covenant slack. I
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The Effect of Religion on Accounting Conservatism

European Accounting Review, 2019
This paper investigates whether religiosity, a key informal institutional factor, strongly influences a firm’s adoption of accounting conservatism. Using a sample from the U.S.
Lijun Ma, Min Zhang, Jingyu Gao, Tingting Ye   +3 more
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Labor skill and accounting conservatism

Journal of Accounting and Public Policy, 2022
Jeff Zeyun Chen, Youngki Jang, Boochun Jung, Minyoung Noh   +3 more
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The Effect of Accounting Conservatism and Accounting Neutralism on Valuation Errors： Accounting Conservatism vs. Accounting Neutralism

Korean Accounting Information Association, 2021
Min－Su Kim, Myung－Gun Lee
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Nonprofit accounting conservatism

Journal of Accounting and Public Policy, 2023
Jennifer L.M. Altamuro, Erica E. Harris
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Accounting Conservatism and Incentives Contracting

SSRN Electronic Journal, 2016
This article aims to clarify the consequences of accounting conservatism from a stewardship (principal-agent) point of view. Kwon et al. (2001) argue that the limited liability of the agent results in a demand for conservatism. Specifically, they obtain this result in the case of choosing a threshold for a binary classification.
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Conservatism and Accounting Assymetry in Internatioal Accounting

2012
The paper surveys relevant accounting methods dealing with information asymmetry, uncertainties, and harmonization implications on less developed capital markets. The quality of accounting information is related to more aggressive or more conservative accounting policy approaches.
Mance, Davor, Mrša, Josipa
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Accounting Conservatism and Cost of Capital: International Analysis*

SSRN Electronic Journal, 2009
This paper examines the role of conditional accounting conservatism in mitigating the cost of equity and debt capital in an international setting. I find that firms domiciled in countries with more conservative financial reporting systems have lower cost of equity and debt capital. I further explore the cross-sectional variation of the above relations.
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Political Uncertainty and Accounting Conservatism

European Accounting Review, 2021
Lili Dai
exaly  

Effects of air pollution on accounting conservatism

International Review of Financial Analysis, 2022
Baohua Liu, Kam Chan, Samuel Chang
exaly