Results 11 to 20 of about 536 (246)
The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]
مطالعات تجربی حسابداری مالی, 2011 One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
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Tax aggressiveness as a determining factor of conditional conservatism in Brazil, [PDF]
Revista Contabilidade & Finanças, 2022 This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and ...
Antonio Lopo Martinez +2 more
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Jema: Jurnal Ilmiah Bidang Akuntansi dan ManajemenThis study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate accounting earnings are more effective predictors of GDP growth than positive earnings and how ...
Sari Atmini, Arum Prastiwi
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The Effect of Accounting Conservatism on Macroeconomic Indicator [PDF]
فصلنامه بورس اوراق بهادار, 2021 The Effect of Accounting Conservatism on Macroeconomic IndicatorsAbstract:Objective: The main objective of this study is to explain the effect of conditional conservatism on cumulative accounting and gross domestic product (GDP).
Mohsen Arabzadeh +2 more
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CConditional Accounting Conservatism and Financial Flexibility [PDF]
پژوهشهای تجربی حسابداری, 2015 Accounting conservatism has been a challenging subject during the last century. Accounting researchers examined the advantages and disadvantages of this financial reporting characteristic.
Hassan Ghalibaf Asl +3 more
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Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2022 Accounting Conservatism and risk disclosure are two information policies that managers can use to transfer business uncertainties to external users. Managers are expected to coordinate their reporting and disclosure choices by considering the cost and ...
Mojdeh Derakhshan +3 more
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Generalist CEOs and conditional accounting conservatism
Journal of Business Finance & Accounting, 2023 AbstractGeneralist chief executive officers (CEOs) have accumulated transferrable general skills by working in multiple firms or industries. Recent decades have witnessed an increasing demand for generalist CEOs, which has resulted in a favorable job market for them.
Karel Hrazdil +3 more
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Disclosure, 2021 This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018.
Herawansyah Herawansyah +2 more
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Managerial Overconfidence and Accounting Conservatism [PDF]
مجله دانش حسابداری, 2014 Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting.
Manijeh Ramsheh, Mahnaze Molanzari
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Investigation of Important Factors on Risk of Financial Bankruptcy [PDF]
مطالعات تجربی حسابداری مالی, 2016 In the age that firms deal with various challenges, financial safety and the Factors which end with recession are of great importance. Along with the fact mentioned, the present study considers the investigation of the effect of conditional conservatism ...
Moussa Bozorgasl, Azadeh Adibi
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