Results 21 to 30 of about 6,285 (209)
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 ...
John O'Hanlon +5 more
core +1 more source
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
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
doaj +1 more source
Tax Avoidance and Accounting Conservatism [PDF]
SSRN Electronic Journal, 2018 This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future.
openaire +3 more sources
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
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
doaj +1 more source
Investigating the Effect of Moderating Managerial Ability on the Relationship between Investor Sentiment and Accounting Conservatism [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: Accounting conservatism, as a factor that leads to the timely identification of bad news and the delay of good news, is able to control and to some extent reduce the investor sentiment.
Yahya Kamyabi, Amir Javady Nia
doaj +1 more source
Audit Quality and Accounting Conservatism
Journal of Accounting, Finance and Auditing Studies, 2019 This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash
Mohammed, Nishtiman H. +2 more
openaire +2 more sources