Results 261 to 270 of about 4,789,857 (300)

Chief financial officer power and conditional accounting conservatism

Review of Quantitative Finance and Accounting
This study investigates the influence of chief financial officer (CFO) power on firms' accounting conservatism. Drawing on managerial power and self-focus theories, we find a significant negative relationship between CFO power and conditional accounting ...
L. Ferdous, Nader Atawnah, Jia Liu, Yifan Zhou   +3 more
semanticscholar   +1 more source

Managerial ability and accounting conservatism

, 2021
Since accounting conservatism is a measure of biased reporting which may or may not reflect high quality earnings, the relation between managerial ability and accounting conservatism is unclear ex ante.
Imran Haider, Harjinder Singh, Nigar Sultana   +2 more
semanticscholar   +1 more source

The effect of economic, environmental and social sustainability performance on accounting conservatism: the moderating role of good corporate governance

Review of Accounting and Finance
Purpose This study aims to examine the impact of economic, environmental and social (EES) indicators of sustainability performance on accounting conservatism and the moderating effect of good corporate governance (GCG) on this relationship in European ...
Sawssen Khlifi, M. Boujelbene, Jamel Chouaibi   +2 more
semanticscholar   +1 more source

Board gender diversity and accounting conservatism: the role of corporate social responsibility

Sustainability Accounting, Management and Policy Journal
Purpose This paper aims to provide deeper insights into the relationship between board gender diversity (BGD) and accounting conservatism by exploring the mediating role of corporate social responsibility (CSR) underlying this relationship.
H. Muhammad, F. Paolone, Stefania Migliori   +2 more
semanticscholar   +1 more source

Predicting and assessing bankruptcy risk: the role of accounting conservatism and business strategies

Journal of Financial Reporting & Accounting
Purpose This study aims to investigate the effect of accounting conservatism and business strategies as mitigating tools for bankruptcy risk. It determines the association among these factors and provides insights into the effectiveness of accounting ...
Anas Ghazalat, Said S. Al‐Hallaq
semanticscholar   +1 more source

Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms

Managerial Auditing Journal, 2022
Purpose This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms and determine how internal corporate governance (CG) mechanisms ...
Jianqun Xi, He Xiao
semanticscholar   +1 more source

The role of accounting conservatism in corporate innovation

Accounting & Finance
We provide evidence to determine whether conservative financial reporting is associated with firm‐level investments in innovation in China. We find that firms adopting a more conservative reporting policy invest substantially more in innovative projects.
Min Bai, P. Kent, Sujin Kim, Shanmin Li
semanticscholar   +1 more source

Corporate Suppliers and Customers and Accounting Conservatism

SSRN Electronic Journal, 2011
Abstract We argue that a firm's suppliers and customers prefer it to account more conservatively due to information asymmetry and these stakeholders' asymmetric payoffs with respect to the firm's performance. We predict that a firm meets this demand for accounting conservatism when suppliers or customers have bargaining advantages over it that enable
Hui, K.W., Klasa, S., Yeung, P.E.
openaire   +3 more sources

Accounting conservatism and managerial information acquisition

Journal of Accounting and Economics, 2020
We study the interaction between strategic managerial information acquisition and shareholders' optimal degree of conservative accounting. Conservative accounting results in more frequent early warnings that allow lenders or corporate boards to take corrective actions, but also increases the risk of false alarms and excessive interventions.
Christian Laux, Volker Laux
openaire   +2 more sources

Uncertainty of uncertainty and accounting conservatism

Finance Research Letters, 2022
Xin Cui, Tingting Ma, Xiaochen Xie, John W. Goodell   +3 more
openaire   +1 more source