Results 271 to 280 of about 4,789,857 (300)

Essays on Accounting Conservatism

2010
I examine the role of accounting conservatism in the debt market and equity market. In the first essay I examine whether post-borrowing accounting conservatism is related to initial debt-covenant slack. I find firms with low debt-covenant slack display a smaller increase in conservatism after borrowing compared to firms with high debt-covenant slack. I
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Labor skill and accounting conservatism

Journal of Accounting and Public Policy, 2022
Jeff Zeyun Chen, Youngki Jang, Boochun Jung, Minyoung Noh   +3 more
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The Effect of Accounting Conservatism and Accounting Neutralism on Valuation Errors： Accounting Conservatism vs. Accounting Neutralism

Korean Accounting Information Association, 2021
Min－Su Kim, Myung－Gun Lee
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Accounting Conservatism in Family Firms

2018
This chapter examines another relevant earnings quality in family firms, namely accounting conservatism. We argue that family businesses differ from non-family firms with regard to accounting conservatism due to their long-term investment horizon as well as the importance they place on non-economic factors.
Silvia Ferramosca, Alessandro Ghio
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Accounting Conservatism and Asset Price

SSRN Electronic Journal, 2017
This paper presents a static model of a competitive securities market. In the market there are two assets: risk-free asset and risky asset. The payoff of the risk-free asset is one and the payoff of the risky asset is unknown. Rational traders correctly estimate the mean and variance of the risky asset payoff.
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Conservatism and Accounting Assymetry in Internatioal Accounting

2012
The paper surveys relevant accounting methods dealing with information asymmetry, uncertainties, and harmonization implications on less developed capital markets. The quality of accounting information is related to more aggressive or more conservative accounting policy approaches.
Mance, Davor, Mrša, Josipa
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Accounting conservatism and corporate governance: evidence from India

Journal of Global Responsibility, 2021
Meena Sharma
exaly  

Political Uncertainty and Accounting Conservatism

European Accounting Review, 2021
Lili Dai
exaly  

Social Capital and Accounting Conservatism

Journal of International Accounting, Auditing and Taxation
Mansoor Afzali, Gonul Colak, Iftekhar Hasan, Minna Martikainen   +3 more
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Uncertainty of uncertainty and accounting conservatism

Finance Research Letters, 2023
John W Goodell, Tingting Ma
exaly