Results 181 to 190 of about 6,285 (209)

Nonprofit accounting conservatism

Journal of Accounting and Public Policy, 2023
Jennifer L.M. Altamuro, Erica E. Harris
openaire   +1 more source

Accounting Conservatism in Family Firms

2018
This chapter examines another relevant earnings quality in family firms, namely accounting conservatism. We argue that family businesses differ from non-family firms with regard to accounting conservatism due to their long-term investment horizon as well as the importance they place on non-economic factors.
Silvia Ferramosca, Alessandro Ghio
openaire   +1 more source

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
openaire  

Accounting Conservatism and Asset Price

SSRN Electronic Journal, 2017
This paper presents a static model of a competitive securities market. In the market there are two assets: risk-free asset and risky asset. The payoff of the risk-free asset is one and the payoff of the risky asset is unknown. Rational traders correctly estimate the mean and variance of the risky asset payoff.
openaire   +1 more source

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
Samuel Chang, Kam C Chan
exaly  

Accounting conservatism and corporate governance: evidence from India

Journal of Global Responsibility, 2021
Meena Sharma
exaly  

Uncertainty of uncertainty and accounting conservatism

Finance Research Letters, 2023
Tingting Ma, John W Goodell
exaly  

Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality

Journal of Risk and Financial Management, 2022
Abbas Ali Daryaei, Davood Askarany, Saeed Askary   +2 more
exaly  

Social Capital and Accounting Conservatism

Journal of International Accounting, Auditing and Taxation
Mansoor Afzali, Gonul Colak, Iftekhar Hasan, Minna Martikainen   +3 more
openaire   +1 more source