Identifying Conditional Conservatism in Financial Accounting Data: Theory and Evidence
The Accounting Review, 2016 ABSTRACT Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting.
Dutta, Sunil, Patatoukas, Panos N
openaire +4 more sources
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
John O'Hanlon +5 more
core +5 more sources
Litigation Risk and Auditor Conservatism: A UK-US Comparison [PDF]
, 2009 This paper investigates the association between auditor quality and the level of conservatism in reported earnings. Prior work has suggested auditor conservatism is influenced by auditors’ desire to prevent litigation and/or incurring reputational costs.
Li, Shaling, Beekes, W A, Peasnell, K V
core +4 more sources
Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 This research investigates the relationship between conditional/ unconditional accounting conservatism and the amount of financing through banks and financial institutions, in a sample of 138 firms listed in the Tehran Stock Exchange, from 2005 to 2013 ...
Abbas Aflatooni +2 more
doaj +1 more source
Does Options Trading Reduce the Demand for Conditional Accounting Conservatism?
SSRN Electronic Journal, 2021 We examine if options trading via organized markets reduces conditional conservatism by alleviating information asymmetry and by mitigating the shareholders-manager conflict. We build upon and extend prior evidence that options trading enhances stock market informational efficiency.
Mahmoud Delshadi +2 more
openaire +1 more source
The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: One of the most important factors in achieving comprehensible information is that one can read it correctly and process it easily while reading.
Alireza Kian +2 more
doaj +1 more source
Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence [PDF]
European Accounting Review, 2007 Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism. We measure the influence of the CEO over the board of directors using two aggregate indexes combining 6 (8) characteristics of the functioning
García-Lara, Juan M. +2 more
openaire +2 more sources
The impact of managerial overconfidence on accounting conservatism: Empirical study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Tiǧāriyyaẗ, 2019 This study aims at investigating the effect of managerial overconfidence on accounting conservatism. Based on a convenient sample of 125 companies drawn from Egyptian listed companies’ qualified population for a period from 2012 to 2017 to constitute 750
محمد السعيد أبوالعز +2 more
doaj +1 more source
The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [PDF]
Iranian Journal of Accounting, Auditing & FinanceThrough a cross-sectional analysis, this paper explores the influence of Product Market Competition (PMC) structure on conditional and unconditional accounting conservatism.
Mohammad Tavakoli, Ali Daemi Gah
doaj +1 more source
Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2016 In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies.
Hamzeh Didar +2 more
doaj +1 more source