Results 11 to 20 of about 4,789,857 (300)
The impact of accounting conservatism on enterprise innovation investment [PDF]
HeliyonThis study investigates the influence of accounting conservatism on corporate innovation investment through the lens of information asymmetry theory. While existing literature acknowledges the importance of accounting conservatism in corporate decision ...
Weiyu Zou, Aniza Othman
doaj +3 more sources
Accounting Conservatism and Earnings Quality
Journal of Risk and Financial Management, 2022 Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature.
Davood Askarany +2 more
exaly +4 more sources
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, Quan Zeng, Shaojuan Lai
exaly +4 more sources
Accounting conservatism and firm performance during the COVID‐19 pandemic [PDF]
Accounting & Finance, 2021 We explore whether firms with more conditionally conservative accounting practices have higher stock returns than other firms during the Covid‐19 outbreak.
Cui L, Kent P, Kim S, Li S.
europepmc +2 more sources
Cogent Business & Management, 2022 This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company’s investment decision-making.
Haixin Ma, Kyunbeom Jeong
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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.
Herma Wiharno +2 more
semanticscholar +2 more sources
Pay Gap and Accounting Conservatism [PDF]
E3S Web of Conferences, 2023 This paper investigates the impact of the pay gap on accounting conservatism based on the basic data of A-share listed companies in Shanghai and Shenzhen from 2008 to 2020 by using multivariate linear regression model and OLS regression method, finding ...
Wang Liangcheng, Su Ting
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Financial Report Readability and Accounting Conservatism
Journal of Risk and Financial Management, 2022 Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability
Z. Yu
semanticscholar +3 more sources
Accounting conservatism and corporate social responsibility [PDF]
Advances in Accounting, 2020 We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as well as increased levels of outside pressure from ...
Anagnostopoulou, Seraina +2 more
exaly +3 more sources
Cogent Business & ManagementThe research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global ...
Nguyen Thi Phuong Hong, Phan Thi Tra My
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