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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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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PENGARUH TINGKAT KESULITAN KEUANGAN DAN TINGKAT HUTANG TERHADAP KONSERVATISME AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2019) [PDF]
, 2023 Generally accepted accounting principles provide freedom in choosing the accounting methods used in the preparation of financial statements. This freedom can be used to produce different financial statements in each company.
PRASETYO, BAGUS DWI
core
Accounting Conservatism and Liquidity Management [PDF]
پژوهشهای تجربی حسابداری, 2015 This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used.
hasan zalaghi, morteza bayat
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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
PENGARUH FINANCIAL DISTRESS, LEVERAGE, KESEMPATAN BERTUMBUH, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2014 [PDF]
, 2016 The objectives of this research are to examine (1) the effect of financial distress, leverage, growth opportunities, and company growth simultaneously on accounting conservatism, and (2) the effect of financial distress, leverage, growth opportunities ...
María Laura Sansalone +4 more
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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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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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