Results 1 to 10 of about 536 (246)
The Theory of Cognitive-Conditional Conservatism in Accounting [PDF]
Mathematics, 2020 Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative.
Rodrigo de Oliveira Leite +1 more
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The relationship between financial statement comparability and accounting conditional and unconditional conservatism [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – The primary objective of this study is to examine the correlation between financial statement comparability and conditional and unconditional conservatism within companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach –
Mahdi Salehi +2 more
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Foreign Direct Investment and Conditional Accounting Conservatism in South Asia
Asian Journal of Accounting Perspectives, 2018 Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia. Design/ Methodology/ Approach: This study uses the model developed by Basu (1997), Ball and
Isuru Manawadu +2 more
doaj +9 more sources
CFO overconfidence and conditional accounting conservatism
Review of Quantitative Finance and Accounting, 2023 AbstractThis study investigates the association between Chief Financial Officers (CFOs) overconfidence and conditional accounting conservatism. Relying on upper echelons and overconfidence theories and based on a large sample of US-listed firms’ data from 1992 to 2019 (21,626 firm-year observations), we find a statistically and economically significant
Tam Nguyen +2 more
exaly +4 more sources
Board Network and Accounting Conditional Conservatism [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīThis study investigates the structure of inter-organizational networks among firms listed on the Iranian capital market, based on shared board memberships, and analyzes how firms’ positions within these networks influence accounting conservatism ...
Shadi Hoseini, ًReza Taghizadeh
doaj +2 more sources
Cogent Business & Management, 2022 The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept.
Laith Akram Al-Qudah +4 more
doaj +3 more sources
The Effect of Economic Conditions on Accounting Conservatism under IFRS in Europe [PDF]
Review of Economic Perspectives, 2020 We analyse in detail conservative accounting practices in seventeen European countries, taking into account institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on conditional ...
Cerqueira Antonio, Pereira Claudia
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Revisiting conditional accounting conservatism in state-controlled firms [PDF]
Asian Review of Accounting, 2017 Purpose The purpose of this paper is to explore the demand for conditional accounting conservatism from equity shareholders in state-controlled firms. Design/methodology/approach This study presents empirical investigation of firms listed on Hong Kong Stock Exchange from 1997 to 2013.
exaly +4 more sources
Accounting conservatism and economic conditions: Evidence from the GIPS and the UK
Revista de Contabilidad: Spanish Accounting Review, 2023 In this article we analyse whether the level of conservative accounting practice is associated with economic conditions in Greece, Ireland, Portugal, Spain (GIPS) and the UK.
Cláudia Pereira, Antonio Cerqueira
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Financing and Changes in the Level of Conditional Accounting Conservatism [PDF]
بررسیهای حسابداری و حسابرسی, 2013 In this study the effect of financing on the changes of the level of conditional conservatism in financial reporting has been studied. Hence, information of companies listed in Tehran Stock Exchange over the period 2001-2010 is applied.
Omid Pourheidari, Abbas Ghaffarloo
doaj +2 more sources