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
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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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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
Pengaruh Konflik Kepentingan Terhadap Konservatisme Akuntansi Dengan Risiko Litigasi Dan Tipe Strategi Sebagai Variabel Pemoderasi [PDF]
, 2013 Objective of this study is to examine influence conflict of interest to accounting conservatism and to test the effect of the type of strategy as moderating variables on the relationship between conflict of interest and accounting conservatism.
Cahyati, A. D. (Ari) +1 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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Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China
Sustainability, 2022 Research and development (R&D) is the main driver for the sustainable development of corporate innovation. Given the prevalence of information asymmetry in R&D, executives opportunistically manipulate R&D investment.
Y. Shen, Qingsong Ruan
semanticscholar +1 more source
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
core
Audit committee, external audit and accounting conservatism: Does company’s growth matter?
Journal of Governance and Regulation, 2022 The objective of this analysis is to examine the joint effect of the audit committee and external audit on conservatism accounting and how a company’s rate of growth influences these relationships.
S. Alves, Cecília Carmo
semanticscholar +1 more source
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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The Role of Financial Distress in Mediating The Accounting Conservatism Practices
AKRUAL: Jurnal Akuntansi, 2022 Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and interests of shareholders, and lenders who determine higher standard verification to recognize good news rather than bad news.
Ratieh Widhiastuti, Selvia Rahayu
semanticscholar +1 more source