Results 221 to 230 of about 536 (246)

CEO Retirement, Corporate Governance and Conditional Accounting Conservatism

European Accounting Review, 2017
Based on 16,604 observations between 1994 and 2006, this study revisits the horizon problem' by examining how CEO retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their financial reporting before the retirement of their CEOs, and that strong corporate governance mitigates the effect ...
Chen, S., Ni, S.X., Zhang, F.F.
openaire   +4 more sources

Conditional accounting conservatism and future negative surprises: An empirical investigation

Journal of Accounting and Public Policy, 2010
We investigate whether conditional accounting conservatism has informational benefits to shareholders. We find some evidence that higher current conditional conservatism is associated with lower probability of future bad news, proxied by missing analyst forecasts, earnings decreases, and dividend decreases.
Kim, Bong Hwan, Pevzner, Mikhail
openaire   +1 more source

Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?

Accounting Horizons, 2020
SYNOPSIS We examine the relation between corporate social responsibility (CSR) performance and conditional accounting conservatism. Drawing upon the stakeholder-engaging and information-enhancing perspectives of CSR activities, we hypothesize that the demand for conditional conservatism, which primarily arises from various contracting ...
Qing Burke, Po-Chang Chen, Gerald J. Lobo   +2 more
openaire   +1 more source

Accounting disclosures, accounting quality and conditional and unconditional conservatism

International Review of Financial Analysis, 2011
Abstract This study investigates the motives of UK listed companies when reporting high and low quality accounting disclosures. It also examines the relation between the quality of published financial statements and earnings management practises, for example, low quality accounting disclosures might be linked to earnings management. The paper further
openaire   +1 more source

Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism

SSRN Electronic Journal, 2009
We examine the implications of the presence of risky debt-which embeds an economic written put option on the firm (Merton 1974)-and mixed-attribute accounting for assets versus debt-an accounting option exercisable by accounting standard setters and/or firms preparing financial statements-for the empirical identification of conditional conservatism as ...
William H. Beaver, Stephen G. Ryan
openaire   +1 more source

Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study

European Accounting Review, 2006
Abstract Using a sample consisting of firms from 20 countries, we investigate whether conditional conservatism affects the value relevance of accounting earnings. We find that the association of conditional conservatism with the value relevance of accounting earnings depends on the country-specific level of accrual intensity. That is, in countries with
William D. Brown, Haihong He, Karen Teitel   +2 more
openaire   +1 more source

Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries

Journal of Contemporary Accounting & Economics, 2020
Abstract This study examines the links between conditional conservatism in financial accounting and certain changes in the institutional frameworks in Australia, France, Japan and the United States of America (US) during the period 1981–2008. We identify specific time periods where changes in market regulation and financing structure; harmonisation ...
Melissa Moy, Richard Heaney, Ann Tarca, Warrick van Zyl   +3 more
openaire   +1 more source

Conditional Conservatism in Accounting: New Measure and Tests of Determinants

SSRN Electronic Journal, 2008
Following Basu's (1995, 1997) seminal work, accounting literature adopted the Basu coefficient to measure conditional conservatism (among others, Ball et al. 2003; Ball et al. 2000; Ball et al. 2005; Ball and Shivakumar 2005; Lobo and Zhou 2006; Chandra et al. 2004).
openaire   +1 more source

Accounting Rule Reform and Conditional Conservatism

SSRN Electronic Journal, 2021
Juan Zhang, Martin F. Grace
openaire   +1 more source

Principles-based standards and conditional accounting conservatism

Advances in Accounting, 2022
Gopal V. Krishnan, Jing Zhang
openaire   +1 more source