Results 41 to 50 of about 4,789,857 (300)
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
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
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
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
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
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
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
Does Board Gender Diversity Affect Accounting Conservatism and Financial Performance?
Akrual: Jurnal Akuntansi, 2023 The objective of this study was to determine the effect of Gender Diversity and Age Diversity on Accounting Conservatism. The control variable in this study is Gender Diversity and Age Diversity.
Sarwendah Biduri +3 more
semanticscholar +1 more source
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