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Perplexity in Accounting Conservatism: a Critical Review
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at ...
Fuad Hudaya Fatchan, Ari Kuncara Widagdo
doaj +1 more source
CFO overconfidence and conditional accounting conservatism
Review of Quantitative Finance and Accounting, 2023 This study investigates the association between Chief Financial Officers (CFOs) overconfidence and conditional accounting conservatism. Relying on upper echelons and overconfidence theories and based on a large sample of US-listed firms’ data from 1992 ...
L. Qiao, Emmanuel Adegbite, T. Nguyen
semanticscholar +1 more source
Do female directors affect accounting conservatism in European Union?
, 2023 Gender diversity on corporate boards is an important governance issue. Prior research suggests that female directors tend to be more ethical, conservative, socially responsible, independent and risk averse.
S. Alves
semanticscholar +1 more source
Cogent Business & Management, 2022 The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept.
L. Al-Qudah +4 more
semanticscholar +1 more source
Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism
Accounting Analysis Journal, 2020 This study aims to obtain empirical evidence about the effect of managerial ownership, leverage, firm size, and profitability on accounting conservatism. The population of this study were 149 manufacturing companies listed on the Indonesia Stock Exchange
Nur Solichah, Fachrurrozie Fachrurrozie
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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
Accounting Analysis Journal, 2023 Purpose : This study investigates how managerial ownership, institutional ownership, investment opportunity sets, and capital intensity affect accounting conservatism moderated by political connections.Method : State-owned companies are the population in
Linda Agustina +2 more
semanticscholar +1 more source
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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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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Research of Accounting and Governance, 2023 This study aims to examine the effect of Disclosure of Corporate Social Responsibility (CSR), Accounting Conservatism, Leverage, Earnings Response Coefficient (ERC) partially or simultaneously.
Nur Indriyani Aprilia +1 more
semanticscholar +1 more source