Results 21 to 30 of about 70,100 (310)
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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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 ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
core +1 more source
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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Accounting Conservatism and Corporate Social Responsibility [PDF]
SSRN Electronic Journal, 2020 We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as well as increased levels of outside pressure from ...
Anagnostopoulou, Seraina +2 more
openaire +2 more sources
Corporate Governance Attributes and Accounting Conservatism: Evidence from China
Studies in Business and Economics, 2021 The paper explores the association between corporate governance attributes and the extent of accounting conservatism apparent in Chinese listed companies’ financial reporting.
Pasko Oleh +3 more
doaj +1 more source
The relationship between operating risk and accounting conservatism: Evidence from Iranian banking industry [PDF]
Management Science Letters, 2014 The purpose of this study is to analyze the relationship between operational risk and accounting conservatism. The criterion used for operational risk in this study is asset volatility and for accounting conservatism, we use Ball and Shivakumar (2005 ...
Mehdi Taghavi +2 more
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العلاقة بين التحفظ والتحوط المحاسبي دراسة تطبيقية في عينة من المصارف العراقية
Tikrit Journal of Administrative and Economic Sciences, 2022 The research aims to test the relationship between accounting conservatism and hedging in the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with (132) views, and the(unconditional)
Mustafa Bader Amash, Ali Hussein
doaj +1 more source
Pay Gap and Accounting Conservatism [PDF]
E3S Web of Conferences, 2023 This paper investigates the impact of the pay gap on accounting conservatism based on the basic data of A-share listed companies in Shanghai and Shenzhen from 2008 to 2020 by using multivariate linear regression model and OLS regression method, finding ...
Wang Liangcheng, Su Ting
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CConditional Accounting Conservatism and Financial Flexibility [PDF]
پژوهشهای تجربی حسابداری, 2015 Accounting conservatism has been a challenging subject during the last century. Accounting researchers examined the advantages and disadvantages of this financial reporting characteristic.
Hassan Ghalibaf Asl +3 more
doaj +1 more source
Do CEO Attributes Spur Conservatism?
International Journal of Financial Studies, 2023 This study examines the relationship between chief executive officers’ (CEOs’) characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial ...
Rawan Atwa +3 more
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