Results 81 to 90 of about 6,285 (209)

Overseas Listing and Accounting Conservatism: Evidence from Chinese H-share Companies

, 2011
Purpose – The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher degree of earnings
Cheng, Chia-Ling, James, Kieran, Fan‐Hua Kung, Chia‐Ling Cheng, Kung, Fan-Hua, Kung, Fan-Hua; James, Kieran; Cheng, Chia-Ling, Kieran James   +6 more
core   +1 more source

Accounting Conservatism in Sweden : The effect of the IFRS adoption on conservatism in Swedish Accounting

, 2012
Conservative accounting practices have influenced accounting traditions worldwide for centuries and have held a central position in Sweden through its incorporation in the accounting regulation. In 2005 Sweden, following a directive passed in the European Union, adopted IFRS, the accounting standard of the International Accounting Standards Board (IASB)
Embring, Hanna, Wall, Johan
openaire   +1 more source

Accounting Conservatism in Indonesia [PDF]

Proceedings of the Proceedings of the Third Workshop on Multidisciplinary and Its Applications, WMA-3 2019, 11-14 December 2019, Medan, Indonesia, 2020
Rini Indriani, Fachruzzaman Fachruzzaman
openaire   +1 more source

The Effect of Legal Systems and Accounting Conservatism on Corporate Governance: The U.S. versus the U.K.(A Comparative Analysis)

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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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
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The Effects of Mandatory Corporate Social Responsibility Policy on Accounting Conservatism

, 2016
Purpose – This paper aims to investigate whether government-mandated corporate social responsibility (CSR) engenders conservative financial reporting in emerging markets.
Fan-Hua Kung, Chia-Ling Cheng, Cheng, Chia-Ling;Kung, Fan-Hua   +2 more
core   +1 more source

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

Accounting Conservatism in a setting of Information Asymmetry between Majority and Minority Shareholders

, 2011
Following LaFond and Watts (2008), we examine the relation between information asymmetry (as measured by PIN, probability of information-based trading) and accounting conservatism but focus on a country – Taiwan – whose institutional background is ...
戚務君; 王貞靜; Chi, Wuchun; Wang, Chenchin
core   +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

Essays on the Relevance and use of Dirty Surplus Accounting Flows in Europe.

This thesis intends to add empirical evidence to a recently heavily debated regulatory issue, the necessity of promoting a clean surplus income statement.
Wang, Y.
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