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
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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
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
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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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 Disposition Effect
International Journal of Business and Management, 2011 The current financial crisis which began in 2008 created economic disruption on a global level. This study investigates the effect of accounting conservatism on the disposition effect in the Chinese capital markets. Our research findings show accounting conservatism offsets “overestimation “and “underestimation” resulting from the disposition effect ...
Ying Zhao, Roger Su, Keith Hooper
openaire +2 more sources
The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis) [PDF]
Corporate Governance deals with the ways in which suppliers of finance to corporations assure themselves of getting a return on their investments. This paper analyses the effects of legal systems and accounting conservatism on corporate governance. The U.
Narayanan, Supreena
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PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI
Jurnal Akuntansi Kontemporer, 2013 This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the ...
Lodovlcus Lasdi
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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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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
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