Results 11 to 20 of about 4,772,957 (345)

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

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Cogent Business & Management
The 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
doaj   +2 more sources

Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies [PDF]

E3S Web of Conferences, 2021
As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system.
Yu Miao
doaj   +1 more source

DETERMINATION OF DEBT COVENANT, LAVERAGE , FINANCIAL DISTRESS AGAINST ACCOUNTING CONSERVATISM

IJEBD (International Journal of Entrepreneurship and Business Development), 2023
The objective of this research is to examine the impact of financial hardships, debt covenants, and leverage on accounting conservatism in a partial and simultaneous manner. The analysis focuses on firms operating in the industrial and consumer products
Mohamad Johan Efendi, Khasbulloh Huda, Rachmad Sholeh, Sugeng Eko Yuli Waluyo   +3 more
doaj   +1 more source

Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)

Jurnal Akuntansi, 2023
This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons.
Siti Ratih Nurwanti, Lia Uzliawaty, Tri Lestari   +2 more
doaj   +1 more source

Impact of accounting conservatism on IPO under-pricing: evidence from India

Cogent Economics & Finance, 2022
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors.
Nenavath Sreenu, Ashis Kumar Pradhan, Vinh Vo Xuan, B. Koteswara Rao Naik   +3 more
doaj   +1 more source

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, Anna Che Azmi, Mohamed Aslam   +2 more
doaj   +7 more sources

Accounting Conservatism [PDF]

, 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?
openaire   +1 more source

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, alireza nadjafpour kourdi, mehdi nikravesh   +2 more
doaj   +1 more source

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, Alireza Aliakbarlou, Ebrahim Khakpour Heydaranlou   +2 more
doaj   +1 more source