Results 21 to 30 of about 4,789,857 (300)
Study on the Influence of CFO Characteristics on Accounting Conservatism of Listed Companies [PDF]
E3S Web of Conferences, 2021 As the information reflection of social economy, the quality of accounting information is closely related to economic development and market operation system.
Yu Miao
doaj +1 more source
Jurnal Akuntansi, 2023 This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons.
Siti Ratih Nurwanti +2 more
doaj +1 more source
Foreign Direct Investment and Conditional Accounting Conservatism in South Asia
Asian Journal of Accounting Perspectives, 2018 Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia.
Isuru Manawadu +2 more
doaj +7 more sources
Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
The Indonesian Journal of Accounting Research, 2021 One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism.
Ni Wayan Rustiarini +2 more
doaj +1 more source
Impact of accounting conservatism on IPO under-pricing: evidence from India
Cogent Economics & Finance, 2022 In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is of attention to stakeholders and supervisors.
Nenavath Sreenu +3 more
doaj +1 more source
حوکمة الشرکات والتحفظ المحاسبى والقرارات المالية أدلة عملية من البيئة السعودية [PDF]
المجلة العلمية للاقتصاد والتجارة, 2015 This study aims to examine the concept of accounting conservatism in an integrated manner.there is an ongoing debate over the accounting conservatism ,where it considers ,on one hand ,as one of the quality characteristics of information and reduces the ...
نصر طه حسن
doaj +1 more source
Accounting Conservatism and Bankruptcy Risk [PDF]
SSRN Electronic Journal, 2010 For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancement and earnings management mitigation channels.
Kim, JB, Biddle, GC, MA, L, Song, FM
openaire +8 more sources
The Impact Of Accounting Conservatism On Managers' Investment Decisions [PDF]
پژوهشهای تجربی حسابداری, 2013 : The role of Accounting Conservatism in corporate governance to mitigate agency problems associated with managers' investment decisions is proposed by Watts(2003), Ball and Shivakumar(2005) and Ahmed and Duellman (2010).
gholam hossein asadi +2 more
doaj +1 more source
Investigating the Effect of Financial Distress and Growth Opportunities on Accounting Conservatism with the Role of Adjusting Management Overconfidence [PDF]
مطالعات تجربی حسابداری مالی, 2022 Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements.
Mehdi Heidari +2 more
doaj +1 more source
, 2021 <p>This thesis provides an in-depth examination of accounting conservatism, which is one of the oldest and most important principles of accounting (Sterling, 1967;Watts, 2003a). Two main questions relating to accounting conservatism are extensively studied in this thesis: (1) How to measure accounting conservatism?
openaire +1 more source