Results 51 to 60 of about 4,789,857 (300)

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
doaj   +1 more source

The role of accounting conservatism in M&A target selection

China Journal of Accounting Research, 2021
Mergers and acquisitions (M&As) are among the most important investment activities for companies, but they contain great risks. We investigate the role of accounting conservatism in M&A target selection and risk.
Qingquan Tang, Jingjing Guo, Zhihong Huang   +2 more
doaj   +1 more source

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., García Osma, Beatriz, Penalva, Fernando   +2 more
openaire   +2 more sources

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
doaj   +1 more source

Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review

Riset Akuntansi dan Keuangan Indonesia
This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future ...
Sri Wahjuni Latifah Latifah, Gina Harventy   +1 more
doaj   +1 more source

The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable

Cogent Business & Management, 2020
This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed
Ain Hajawiyah, Agus Wahyudin, Kiswanto, Sakinah, Indra Pahala   +4 more
doaj   +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
doaj   +1 more source

Accounting Conservatism as a Protective Mechanism

SEISENSE Journal of Management
Purpose- This study investigates the moderating role of accounting conservatism in the relationship between corporate financial decisions (financial leverage, investment rate, and dividend payout policy) and the likelihood of financial distress among ...
Rodgers Maiyo, Josephat Cheboi, Patrick Limo   +2 more
semanticscholar   +1 more source

The Effect of Institutional Ownership, Fiscal Loss Compensation, and Accounting Conservatism on Tax Avoidance

Journal of Accounting Auditing and Business, 2022
This research intends to examine the impact of institutional ownership, fiscal loss compensation, and accounting conservatism on tax avoidance in mining companies listed on the Indonesia Stock Exchange.
Kenny Ardillah, Yohanes Halim
semanticscholar   +1 more source

Sustainable Development and Accounting Conservatism

Journal of Corporate Accounting & Finance
At the corporate level, the role of sustainable development in financial reporting qualityremains controversial. Drawing on stakeholder theory, this study examines a sample of Chinese A‐share listed companies to investigate how sustainable performance ...
Hao Ren
semanticscholar   +1 more source