Results 251 to 260 of about 4,789,857 (300)
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The bright side of CEO narcissism and its impact on accounting conservatism
Journal of Accounting Literature, 2023PurposeThis study sheds new light on the personality trait and provides evidence regarding the relation between narcissism and desirable accounting practices, specifically the impact of CEO narcissism on accounting conservatism.Design/methodology ...
Yun Shen +2 more
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The impact of climate risk on accounting conservatism: evidence from developing countries
Journal of Applied Accounting Research, 2023PurposeThe authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries.Design/methodology/approachThe authors employ the Climate Risk Index (CRI) developed by Germanwatch to ...
Maha Khalifa +3 more
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Political Corruption and Accounting Conservatism
The European Accounting Review, 2023We investigate how local political corruption shapes corporate financial reporting conservatism. Using a large sample of U.S. public firms, we find that firms located in areas with higher levels of political corruption tend to adopt greater accounting ...
Lingmin Xie, Jeong‐Bon Kim, Tao Yuan
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Share Repurchases and Accounting Conservatism
SSRN Electronic Journal, 2019The prior literature indicates that financial policy (e.g., payout policy) as well as accounting policy (e.g., conservatism) can be used to address incentive problems in firms but finds mixed evidence. We conjecture that stock repurchases, an increasingly popular form of payout, and conservatism are potential mechanisms to counter managerial propensity
Gerald J. Lobo, Ashok Robin, Kean Wu
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Reducing Cost of Capital. Do Voluntary Disclosure and Accounting Conservatism Contribute?
FIIB Business Review, 2023Theoretically, accounting conservatism and voluntary disclosure may be used as means to reduce cost of equity. Supportive evidence has been provided by the majority of studies, especially in developed countries.
Muiz Abu Alia, Alaa Khaled AbuSarees
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Investor Sentiment and Accounting Conservatism
Accounting Horizons, 2017SYNOPSIS This paper investigates the association between investor sentiment and accounting conservatism. We find that managers recognize economic losses in earnings in a more timely manner during periods of high investor sentiment. Further, the sentiment-conservatism relation is stronger for firms with greater sentiment-price sensitivity.
Rui Ge +2 more
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CEOs’ capital gains tax liabilities and accounting conservatism
Journal of Business Finance & Accounting, 2023Recent studies show that the tax‐induced lock‐in effect discourages CEOs from unwinding their unrestricted equity and subsequently exacerbates their risk‐aversion.
Gunratan Lonare
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CEO Facial masculinity and accounting conservatism
Accounting and Business Research, 2022In this study, we examine the consequences of CEO facial masculinity for accounting conservatism. Facial masculinity is associated with an array of masculine behaviours including aggression, ambition, egocentricity, risk taking, and an increased desire ...
Keval Amin, C. Feng, Peng Guo, H. You
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SSRN Electronic Journal, 2003
This paper examines conservatism in accounting. Conservatism is defined as the differential verifiability required for recognition of profits versus losses. In its extreme form the definition incorporates the traditional conservatism adage: "anticipate no profit, but anticipate all losses." Despite criticism from many quarters, including standard ...
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This paper examines conservatism in accounting. Conservatism is defined as the differential verifiability required for recognition of profits versus losses. In its extreme form the definition incorporates the traditional conservatism adage: "anticipate no profit, but anticipate all losses." Despite criticism from many quarters, including standard ...
openaire +1 more source
Accounting Conservatism and Risk Culture
2017This chapter studies the relationships between accounting conservatism and bank solidity, both of which have a close relation with risk culture. Analysing a sample of 100 European listed entities that belong to the financial sector observed over the period of 2014–2015 (e.g., 200 firm-year observations), this research tests the hypothesis that a ...
Mechelli A, Cimini R
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