Results 31 to 40 of about 173,302,420 (186)
The Link between Information Asymmetry and Conservatism in Financial Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2009 The main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. Becouse we argu that information asymmetry between equeity investors generates accounting conservatism in ...
Javad Rezazadeh, Abdollah Azad
doaj
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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Finance, Accounting and Business Analysis, 2023 Purpose: The purpose of this study is to analyze the influence of accounting conservatism, profitability, growth opportunities, and default risk on the earnings responsiveness coefficient of mining sector companies listed on the Indonesia Stock Exchange ...
Adi Gunanto
doaj
The Moderating Role of Conservatism in the Relationship between Audit Quality and Earnings Management [PDF]
مطالعات تجربی حسابداری مالیThe purpose of this research is to investigate the moderating role of conservatism in the relationship between audit quality and earnings management. The current research is analytical and correlational. Furthermore, this study is considered quantitative
Hanie Hekmat +2 more
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Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 2022 The purpose of this study was to determine the effect of accounting conservatism, income smoothing, on earnings response coefficient and leverage, growth opportunity as a control variable. This research uses quantitative methods, namely the type of research that obtains data in the form of numbers or data that is numbered.
Rosdewita Aritonang +1 more
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International Journal of Scientific Research in Knowledge, 2014 The main purpose of this research is to investigate the relationship between conservatism and earnings response coefficient. For conservatism the book-to-market ratio and for measurement of earnings management Ohlson's valuation model is used. The statistic population of the research includesthe listed companies in Tehran Stock Exchange and the samples
Abbas Ramezanzadeh Zeidi +2 more
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Moderating effect of bank performance on bank value: Evidence from Jordan [PDF]
Banks and Bank SystemsThe relationship between bank performance and bank value is a crucial area of study, particularly in the context of emerging economies like Jordan. This study aims to investigate the moderating effect of bank performance on bank value, providing insight ...
Mohammad Fawzi Shubita +3 more
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Identifying accounting conservatism in the presence of skewness
, 2023 The asymmetric timeliness (AT) coefficient as a measure of accounting conservatism has been subject to much debate. We clarify the conditions under which the AT coefficient identifies accounting conservatism in the presence of skewness.
Lof, Matthijs, Jarva, Henry
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Book Review: "A Political Philosophy: Arguments for Conservatism" by Roger Scruton, Continuum, London, 2006. [PDF]
, 2007 For a conservative, Roger Scruton does rather a lot of thinking. He wishes to make the intellectual case for conservatism, and counter the prevailing assumption that as a political project it lacks philosophical depth.
Hayton, Richard
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Jurnal Paradigma Akuntansi, 2020 The aim of this research is to empirically examine the influence of the capital structure, growth opportunities, and accounting conservatism of the earnings response coefficient on manufacturing companies listed in the Indonesian Stock Exchange in the period of 2016-2018.
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