Results 211 to 220 of about 536 (246)

Three Essays on Conditional Accounting Conservatism

openaire   +1 more source

Some of the next articles are maybe not open access.

Related searches:

Unexpected Accruals and Conditional Accounting Conservatism

Journal of Business Finance and Accounting, 2007
Abstract:  This paper examines the impact of management discretion over accruals on conditional accounting conservatism, defined as the tendency of accountants to recognize bad news on a timelier basis than good news. Prior research suggests that conditional accounting conservatism reflected in earnings is mainly due to the accrual component of ...
Jinhan Pae
exaly   +2 more sources

Trade liberalization and conditional accounting conservatism: evidence from import competition

Review of Quantitative Finance and Accounting, 2018
This study examines the impact of import competition, an underexplored but integral component of trade liberalization, on conditional accounting conservatism. Existing literature offers conflicting arguments on the effect of import competition on conditional conservatism.
Qing Burke
exaly   +2 more sources

Moderating effect of IFRS adoption on FDI and conditional accounting conservatism in South Asia

Journal of Accounting in Emerging Economies, 2019
PurposeThe purpose of this paper is to examine the moderating effect of IFRS adoption on the relationship between foreign direct investment (FDI) and conditional accounting conservatism in South Asia.Design/methodology/approachThis study uses the model developed by Basu (1997) and Ball and Shivakumar (2005) to examine the moderating effect of IFRS ...
Anna Che Azmi, Isuru Manawadu
exaly   +2 more sources

Publicly traded versus privately held: implications for conditional conservatism in bank accounting

Review of Accounting Studies, 2008
Compared with privately held banks, publicly traded banks face greater agency costs because of greater separation of ownership and control but enjoy greater benefits from access to the equity capital market. Differences in control and capital market access influence public versus private banks’ accounting.
D. Craig Nichols, James M. Wahlen, Matthew M. Wieland   +2 more
exaly   +2 more sources

Conditional accounting conservatism and financial flexibility: the Corona pandemic in the formation of legal claims

International Journal of Law and Management
Purpose The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona. Design/methodology/approach The research method was implemented using statistical analysis in the SPSS environment.
Mohammadreza Abdoli
exaly   +2 more sources

Investor Sentiment and Conditional Accounting Conservatism

SSRN Electronic Journal, 2017
This paper investigates the impact of investor sentiment on conditional accounting conservatism. We find that companies recognize economic losses more (less) timely in earnings during periods of high (low) investor sentiment. Further, the sentiment-conservatism relationship is stronger for firms with greater sentiment-price sensitivity, which confirms ...
Rui Ge, Nicholas Seybert, Feida Zhang
openaire   +1 more source

Nonfinancial Stakeholder Orientation and Conditional Accounting Conservatism

Review of Pacific Basin Financial Markets and Policies, 2020
This study examines the relation between conditional accounting conservatism and nonfinancial stakeholder orientation. Using the staggered passage of constituency statutes to identify increases in nonfinancial stakeholder orientation, we document that firms report more conservatively after statute adoption.
Qing Liao Burke, Mengying Wang, Yijia Eddie Zhao   +2 more
openaire   +1 more source

Asset specificity and conditional accounting conservatism

Journal of Business Finance & Accounting, 2018
AbstractAsset specificity, the redeployability of an asset to alternative uses, is a key determinant of an asset's resale value. Asset specificity has a direct impact on a firm's ongoing fair value determination, bankruptcy risk, liquidation value, and abandonment option.
Qingyuan Li, Li Xu
openaire   +1 more source