Results 251 to 260 of about 1,220,737 (270)

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
openaire   +1 more source

Debt covenant slack and ex-post conditional accounting conservatism

Accounting and Business Research, 2019
This study examines how conditional accounting conservatism varies after debt contracts are executed (ex-post conditional conservatism) depending on the closeness to violations of debt covenants, t...
openaire   +1 more source

Principles-based standards and conditional accounting conservatism

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

The burden of reputation: Star CEOs and conditional accounting conservatism

Accounting & Finance
AbstractThis study investigates whether CEO reputation affects firms' conditional accounting conservatism. We use prestigious CEO awards conferred by authoritative business media as an exogenous shock to increase CEOs' reputations. Based on a difference‐in‐differences empirical design, we find that firms with award‐winning CEOs exhibit significantly ...
Yuting Qian, Wenhong Ding, Xiaofeng Quan, Wei Guan   +3 more
openaire   +1 more source

Three Essays on Conditional Accounting Conservatism

2017
Accounting conservatism is one of the oldest concepts in accounting, yet it is one of the most controversial topics nowadays. While there is little debate on the existence of accounting conservatism practices, the drivers and the implications of these accounting practices show considerable divergence between accounting researchers and standard setters (
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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.
Ali Asghar Mahmoodi, Mohammadreza Abdoli, Maryam Shahri, Farhad Dehdar   +3 more
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Conditional Accounting Conservatism, Analysts’ Target Prices, and Investor Sentiment

SSRN Electronic Journal, 2022
Markus Buxbaum, Wolfgang Schultze, Samuel L. Tiras   +2 more
openaire   +1 more source

The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France

Journal of Corporate Accounting and Finance, 2023
Hany Elbardan, Mounia Boulhaga
exaly  

Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research, 2021
Fernando Penalva, Stephen G Ryan, Miguel Duro   +2 more
exaly  

Debt covenant slack and ex-post conditional accounting conservatism

Accounting and Business Research, 2020
Bong Hwan Kim
exaly