Results 11 to 20 of about 930,916 (195)
Accounting Conservatism and Bankruptcy Risk [PDF]
SSRN Electronic Journal, 2010 For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancement and earnings management mitigation channels.
Kim, JB, Biddle, GC, MA, L, Song, FM
core +11 more sources
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 +2 more sources
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
core +9 more sources
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 ...
John O'Hanlon +5 more
core +5 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
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 +2 more
doaj +1 more source
Litigation Risk and Auditor Conservatism: A UK-US Comparison [PDF]
, 2009 This paper investigates the association between auditor quality and the level of conservatism in reported earnings. Prior work has suggested auditor conservatism is influenced by auditors’ desire to prevent litigation and/or incurring reputational costs.
Li, Shaling, Beekes, W A, Peasnell, K V
core +4 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
doaj +1 more source
Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
The Indonesian Journal of Accounting Research, 2021 One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism.
Ni Wayan Rustiarini +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 +3 more
doaj +1 more source