Results 41 to 50 of about 930,916 (195)

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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The impact of accounting conservatism on financial stability: an empirical study on a sample of Iraqi banks

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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Empirical research of accounting conservatism, corporate governance and stock price collapse risk based on panel data model

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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The Effect of Accounting Conservatism, governmental ownership, firm size and financial leverage on unprofitability of Companies [PDF]

بررسی‌های حسابداری و حسابرسی, 2010
In this paper, we examine relation between accounting losses and accounting conservatism over a 7- period in 48 loss firms in Tehran Stock Exchange. We report evidence that accounting conservatism and firm size have a positive relation and financial ...
Bahman Bani Mahd, Tahmineh Baghbani
doaj  

Accounting Conservatism and Managerial Incentives

Management Science, 2005
There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002).
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PENGARUH KONVERGENSI IFRS DAN UKURAN PERUSAHAAN TERHADAP TINGKAT KONSERVATISME AKUNTANSI (Studi Empiris Perusahaan Manufaktur yang terdaftar di BEI periode 2010-2013)

Jurnal Akuntansi dan Auditing, 2015
The objective of this research is to analyze the influence of IFRS and firm size on the level of Accounting Conservatism. Measurement of Conservatism utilizes c-score based on Chi and Liu research (2009).
Samuel Samuel, Agung Juliarto
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Value Relevance of Conservative and Non-conservative Accounting Information [PDF]

مطالعات تجربی حسابداری مالی, 2010
The purpose of this study is to investigate the existence of conservatism and its effect on value relevance of accounting information. The methodology of present study is quasi experimental.
A. Kbodamipour, R. Mahroomi
doaj  

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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Corporate Governance and Accounting Conservatism: Evidence from French CAC 40 Listed Companies

Scientific Annals of Economics and Business
This paper aims to study how board diversity impacts the accounting conservatism. It uses a sample of 34 companies listed on the CAC 40 during the 2012-2021period.
Anissa Dakhli
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Monetary policy, accounting conservatism and trade credit

China Journal of Accounting Research, 2015
Using a sample of A-share listed firms in China during the 2003–2012 period, this paper investigates the effect of accounting conservatism on trade credit, taking changes in monetary policy into account.
Bingbin Dai, Fan Yang
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