Results 51 to 60 of about 6,285 (209)
Accounting Conservatism in Greater China: The Influence of Institutions and Incentives [PDF]
, 2008 Purpose The aim of the research is to use variations in measured accounting conservatism to gain a deeper understanding about the reporting incentives created by a country’s institutional structure.
Kung, Fan-hua; Ting, Chih-wen; James, Kieran +3 more
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Corporate Governance and Accounting Conservatism: Evidence from French CAC 40 Listed Companies
Scientific Annals of Economics and BusinessThis 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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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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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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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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Does accounting conservatism mitigate the shortcomings of CEO overconfidence?
, 2017 Overconfident CEOs are more willing to initiate investment projects that require experimentation, yet tend to defer responding to the bad news when the project is not performing as planned.
Novoselov, Kirill E. +5 more
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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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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
openaire +2 more sources
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
Accounting conservatism under IFRS
, 2008 In a recent discussion paper on an improved conceptual framework (IASB, 2006a), the IASB and the FASB argue that prudence and conservatism are not desirable qualities of financial reporting information (IASB, 2006a, BC2.22).
Hellman, Niclas,
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