Results 41 to 50 of about 6,285 (209)
Accounting Analysis Journal, 2020 This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable.
Annisa Lufi Ningtiyas, S Subowo
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Did removing prudence from the Conceptual Framework impact accounting conservatism?
, 2020 The International Accounting Standards Board (IASB) removed explicit reference to the concept of prudence within the Conceptual Framework (CF) with effect from September 2010. This paper examines whether practitioner concerns that the removal of prudence
Conway, E.
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The Seeds of Accounting Conservatism
European Journal of Business and Management Research, 2023 Why does the accounting principle of accounting conservatism persist, despite the criticism of 20th-century deductive accounting theorists? Accounting conservatism's etymology suggests that the traditional connotation of deliberate understatement began in America, circa 1900. Its genealogy, however, reaches much deeper into the past. This research adds
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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
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Litigation Risk and Auditor Conservatism: A UK-US Comparison [PDF]
, 2009 This paper investigates the association between auditor quality and the level of conservatism in reported earnings. Prior work has suggested auditor conservatism is influenced by auditors’ desire to prevent litigation and/or incurring reputational costs.
Li, Shaling, Beekes, W A, Peasnell, K V
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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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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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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
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CEOs’ experience of the Great Chinese Famine and accounting conservatism
, 2020 This study investigates how a CEO's early-life experience of the Great Chinese Famine affects corporate accounting conservatism. We find that companies whose CEOs had experienced famines in early life adopted more conservative accounting policies.
Hu, Jun +7 more
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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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