Results 81 to 90 of about 930,916 (195)

Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? [PDF]

In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an ...
Joachim Gassen
core  

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Cogent Business & Management
The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global ...
Nguyen Thi Phuong Hong, Phan Thi Tra My
doaj   +1 more source

Lenders' Experience with Borrowers' Major Customers and the Debt Contracting Demand for Accounting Conservatism

, 2018
Lenders often have lending relationships with borrowers' major customers (labeled as “supply-chain lenders”). We hypothesize that private information obtained from borrowers' major customers can facilitate more timely and precise evaluation of borrowers'
Shuqing Luo, Gong, G, Guojin Gong, Luo, S   +3 more
core   +1 more source

Block ownership and accounting conservatism

Corporate Ownership and Control, 2013
This study examines the effect of outside blockholders’ ownership on conditional accounting conservatism. I find that conditional conservatism is positively associated with the ownership of outside blockholders, suggesting that conditional conservatism is a useful governance tool for outside blockholders to fulfill their monitoring role.
openaire   +1 more source

Risiko Litigasi Memoderasi Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi

Accounting Profession Journal (APAJI)
The purpose of this study is to analyze how managerial ownership and firm size affect accounting conservatism with the moderating variable being litigation risk.
Wahidah Nursafiyah, Zaky Machmuddah
doaj   +1 more source

Accounting conservatism in complex companies

Revista Contabilidade & Finanças
This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative ...
Alini da Silva, Alyne Serpa Ganz, Leonardo Bernardi Rohenkohl, Roberto C. Klann   +3 more
doaj   +1 more source

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
doaj   +1 more source

The association between auditor independence and conservatism

, 2009
We examine the association between accounting conservatism and external auditor independence using measures of conditional, unconditional and overall conservatism.
Guan, Y, Livne, G, Amir, E
core  

PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI

Journal of Accounting and Investment, 2016
This purpose of this research tests the influence of a company’s financial distress on its accounting conservatism. This research is experience influence the prediction difference between positive accounting theory and signaling theory about the ...
Hesty Setyaningsih
doaj