Results 31 to 40 of about 6,285 (209)
Tikrit Journal of Administrative and Economic Sciences, 2022 The aim of the research is to know the effect of accounting conservatism (AC) on the financial stability of a sample of (10) Iraqi banks for the period from 2010 to 2019, as unconditional accounting conservatism was measured according to the study ...
Saeb Salim Mohammed
doaj +1 more source
Determinants of Accounting Conservatism
Global Financial Accounting Journal, 2023 Purpose - The purpose of this research is to investigate and analyse the effects of investment opportunity set, company size, and financial distress on accounting conservatism in mining sector companies. Research Method - The research used both descriptive and verificative methods.
Herma Wiharno +2 more
openaire +1 more source
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
doaj +1 more source
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
openaire +2 more sources
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
doaj +1 more source
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
Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review
Riset Akuntansi dan Keuangan IndonesiaThis paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future ...
Sri Wahjuni Latifah Latifah +1 more
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source