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
core
The Implementation of Accounting Conservatism Principles
The Indonesian Journal of Accounting Research, 2020 This research investigates the influence of Company Growth, Investment Opportunity Set (IOS), and Managerial Ownership toward the application of accounting conservatism principles at mining companies listed in Indonesia Stock Exchange (IDX). This research used secondary data from IDX in 2014-2016.
Ahmad Rudi Yulianto, Devi Permatasari
openaire +2 more sources
Bank Accounting Conservatism and Bank Loan Pricing
, 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
core +1 more source
CEO Retirement, Corporate Governance and Conditional Accounting Conservatism
, 2022 © 2017 European Accounting Association. Based on 16,604 observations between 1994 and 2006, this study revisits the ‘horizon problem’ by examining how CEO retirement affects conditional accounting conservatism.
Ni, SX, Zhang, F, Chen, S
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Consistent estimation of conditional conservatism [PDF]
In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Manuel Cano-Rodríguez +1 more
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DETERMINANT ANALYSIS IN ACCOUNTING CONSERVATISM
Russian Journal of Agricultural and Socio-Economic Sciences, 2020 This study aims to analyze the effect of managerial ownership structure, growth opportunities, leverage, and financial distress on accounting conservatism in manufacturing companies, especially the various industrial sectors and consumer goods in the ...
Wijayanti I. +2 more
doaj +1 more source
The Impact of the "Belt and Road" Initiative on Accounting Conservatism of Energy-Intensive Enterprises under the Low-Carbon Background. [PDF]
J Environ Public Health, 2022 Liu T, Gao K, Anwar S.
europepmc +1 more source
Conditional conservatism and cost of capital. [PDF]
We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz +2 more
core
The economic determinants of conditional conservatism. [PDF]
We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Osma, Beatriz +2 more
core
Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development. [PDF]
Front Psychol, 2021 Wu F, Kuang X.
europepmc +1 more source