Results 11 to 20 of about 6,285 (209)
Identifying accounting conservatism in the presence of skewness [PDF]
Review of Quantitative Finance and Accounting, 2018 AbstractThe asymmetric timeliness (AT) coefficient as a measure of accounting conservatism has been subject to much debate. We clarify the conditions under which the AT coefficient identifies accounting conservatism in the presence of skewness. Specifically, using an extensive simulation-based approach, we examine the joint impact of return skewness ...
Lof, Matthijs, Jarva, Henry
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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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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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, 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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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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Accounting Conservatism and Liquidity Management [PDF]
پژوهشهای تجربی حسابداری, 2015 This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used.
hasan zalaghi, morteza bayat
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Jurnal Akuntansi Indonesia, 2021 The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism.
Maria Goreti Kentris Indarti +3 more
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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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