Results 51 to 60 of about 930,916 (195)
Journal of Accounting and Finance in Emerging Economies, 2020 This study investigated the mandatory role of IFRS adoption in the association of accounting conservatism and investment efficiency in Pakistan. The study applied the model of Basu's (1997) to measure the conditional accounting conservatism for timely ...
Khalid Latif +2 more
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The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe
Review of Economic Perspectives, 2020 We analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional ...
Cerqueira Antonio, Pereira Claudia
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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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Accounting Conservatism and the Profitability of Corporate Insiders
SSRN Electronic Journal, 2019 AbstractWe predict that accounting conservatism influences insiders' opportunities to speculate on good and bad news, and thus, insider trading profitability. We find that greater conditional (unconditional) conservatism is associated with lower (higher) insiders' profitability from sales.
Khalilov, Akram, García Osma, Beatriz
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The Role of Accounting Conservatism in a well-functioning Corporate Governance System [PDF]
This paper analyses accounting related to corporate governance and is organized as follows. The first section deals with understanding the concept of accounting conservatism.
Burkart, Mike, Narayanan, Supreena
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PENGUKURAN KONSERVATISME AKUNTANSI: SEBUAH LITERATUR REVIEW
Assets: Jurnal Akuntansi dan Pendidikan, 2012 This research is a study of the literature that discusses the measurement of accounting conservatism. Research about accounting conservatism raises several alternative methods that can be used to measure the level of accounting conservatism in a company.
Anggita Langgeng
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Balance sheet versus earnings conservatism in Europe. [PDF]
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United ...
García Lara, Juan Manuel, Mora, Araceli
core
Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]
Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Osma, Beatriz +2 more
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Client Conservatism and Auditor-Client Contracting [PDF]
, 2012 LIM, Chee Yeow +2 more
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Bank Accounting Conservatism and Bank Loan Pricing [PDF]
, 2012 This paper studies the effects of bank accounting conservatism on the pricing of syndicated bank loans. We provide evidence that banks timelier in loss recognition charge higher spreads.
WALKER, Martin +3 more
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