Journal of Accounting and Finance in Emerging Economies, 2020 This study investigated the mandatory role of IFRS adoption in the association of accounting conservatism and investment efficiency in Pakistan. The study applied the model of Basu's (1997) to measure the conditional accounting conservatism for timely ...
Khalid Latif +2 more
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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
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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
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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
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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
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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
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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
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Conditional Conservatism of Aggregate Accounting Earnings
Accounting and Finance Research, 2014 We examine whether or not conditional conservatism is observed at the aggregate level. Using both the Basu (1997) model and the Ball and Shivakumar (2006) models, we find some evidence consistent with conditional accounting conservatism at the aggregate level.
Dongkuk Lim, Kenneth Zheng
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Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [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 ...
احمد احمدپور +2 more
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Accounting Conservatism and Cost of Equity Capital – Evidence from Indonesia
CECCAR Business Review, 2021 This paper describes the results of the research that investigates the association between ex-post conservatism or conditional conservatism and cost of equity capital in Indonesian manufacturing companies using data from 2015 to 2019.
Ratna Puji Astuti KRISMIAJI
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