Results 11 to 20 of about 69,925 (308)
Foreign Direct Investment and Conditional Accounting Conservatism in South Asia
Asian Journal of Accounting Perspectives, 2018 Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia.
Isuru Manawadu +2 more
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, 2021 <p>This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest and most important principles of accounting (Sterling, 1967;Watts, 2003a). Two main questions relating to accounting conservatism are extensively studied in this thesis: (1) How to measure accounting conservatism?
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Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [PDF]
مطالعات تجربی حسابداری مالی, 2022 Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements.
Mehdi Heidari +2 more
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Perplexity in Accounting Conservatism: a Critical Review
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at ...
Fuad Hudaya Fatchan, Ari Kuncara Widagdo
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The Impact Of Accounting Conservatism On Managers' Investment Decisions [PDF]
پژوهشهای تجربی حسابداری, 2013 : The role of Accounting Conservatism in corporate governance to mitigate agency problems associated with managers' investment decisions is proposed by Watts(2003), Ball and Shivakumar(2005) and Ahmed and Duellman (2010).
gholam hossein asadi +2 more
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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
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Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism
Accounting Analysis Journal, 2020 This study aims to obtain empirical evidence about the effect of managerial ownership, leverage, firm size, and profitability on accounting conservatism. The population of this study were 149 manufacturing companies listed on the Indonesia Stock Exchange
Nur Solichah, Fachrurrozie Fachrurrozie
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Tax aggressiveness as a determining factor of conditional conservatism in Brazil, [PDF]
Revista Contabilidade & Finanças, 2022 This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and ...
Antonio Lopo Martinez +2 more
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The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
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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. Research Method - The research used both descriptive and verificative methods.
Herma Wiharno +2 more
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