Results 31 to 40 of about 69,925 (308)
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
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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.
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The role of accounting conservatism in M&A target selection
China Journal of Accounting Research, 2021 Mergers and acquisitions (M&As) are among the most important investment activities for companies, but they contain great risks. We investigate the role of accounting conservatism in M&A target selection and risk.
Qingquan Tang +2 more
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Information Consequences of Accounting Conservatism
European Accounting Review, 2014 We study the information consequences of conservatism in accounting. Prior research shows that information asymmetries in capital markets lead to firm-level increases in conservatism. In this paper, we further argue that increases in conservatism improve the firm information environment and lead to subsequent decreases in information asymmetries ...
García-Lara, Juan M. +2 more
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Connection Science, 2021 This paper selects the panel data of the main board listed companies in Shenzhen and Shanghai from 2011 to 2016 as the research object and constructs the intersection of corporate governance comprehensive index and accounting conservatism and corporate ...
Qian Wang, Xiang Li, Qiaoying Liu
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PENGARUH LEVERAGE, PROFITABILITAS, DAN GROWTH OPPORTUNITY TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Manufaktur sektor pertambangan yang terdaftar di BEI) [PDF]
, 2023 This study aims to empirically prove and test the influence of Leverage, Profitability and Growth Opportunity on Accounting Conservatism. The objects of this research are mining sector manufacturing companies listed on the Indonesia Stock Exchange in ...
Yudha, Ilham Purna
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Analisis Faktor-Faktor yang Berpengaruh Terhadap Konservatisme Akuntansi
Kompartemen: Jurnal Ilmiah Akuntansi, 2021 This study aims to analyze whether the factors that affect accounting conservatism. Data is taken from secondary data on real estate and property companies that have sold their shares on the Indonesian Stock Exchange from 2016 to 2019, the number of ...
Eko Hariyanto
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Cogent Business & Management, 2020 This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed
Ain Hajawiyah +4 more
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The Mediating Effect of Financial Leverage on the Relation between Accounting Conservatism and Investment Opportunities [PDF]
پژوهشهای تجربی حسابداری, 2018 This study with the aim to determine factors influencing the investment opportunities, investigates the effects of financial leverage on the relation between accounting conservatism and investment opportunities in firms listed in Tehran Stock Exchange ...
Hamidreza Jafaridehkordi
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Financial Report Readability and Accounting Conservatism
Journal of Risk and Financial Management, 2022 Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability and accounting conservatism and uses the FOG index to measure financial report readability.
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