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Conditional conservatism and cost of capital [PDF]
SSRN Electronic Journal, 2010 We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Lara, Juan Manuel +2 more
core +20 more sources
Study on Conditional Conservatism Within Fair Value Measurements Based on Anti-discount Expectations [PDF]
Frontiers in Psychology, 2022 As a rapidly growing emerging capital market, China has attracted the attention of both investors and scholars. To alleviate the expectation of external users of listed companies’ financial statements to “discount” items in levels 2 and 3 of the fair ...
Qianlong Yu +3 more
doaj +2 more sources
On Estimating Conditional Conservatism [PDF]
SSRN Electronic Journal, 2011 The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997).
Ball +37 more
core +5 more sources
The economic determinants of conditional conservatism. [PDF]
SSRN Electronic Journal, 2008 We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism.
García Lara, Juan Manuel +2 more
core +5 more sources
Conditional Conservatism and Labor Investment Efficiency [PDF]
Journal of Contemporary Accounting & Economics, 2017 Prior literature documents that asymmetric timely recognition of losses versus gains (also known as conditional conservatism) can induce management to make more efficient investment decisions by mitigating information asymmetry between management and ...
Ahmed +73 more
core +2 more sources
Systematic Risk and Conditional Conservatism [PDF]
تحقیقات مالی, 2013 This paper examines the effect of systematic risk on accounting conservatism. The idea is that in firms with higher systematic risk, managers have higher incentives to delay the recognition of bad news in the hope of future good news. They also face less
Bita Mashayekhi, Mohsen Motmaen
doaj +2 more sources
Conditional conservatism in financial reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2014 Conditional conservatism is stated as sentiment of accountants in order to have more verifiability for recognizing favourable news versus unfavourable news.
Mohammad Hossein Ghaemi +2 more
doaj +2 more sources
Tax aggressiveness as a determining factor of conditional conservatism in Brazil, [PDF]
Revista Contabilidade & Finanças, 2022 This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and ...
Antonio Lopo Martinez +2 more
doaj +1 more source
The Effect of Accounting Conservatism on Macroeconomic Indicator [PDF]
فصلنامه بورس اوراق بهادار, 2021 The Effect of Accounting Conservatism on Macroeconomic IndicatorsAbstract:Objective: The main objective of this study is to explain the effect of conditional conservatism on cumulative accounting and gross domestic product (GDP).
Mohsen Arabzadeh +2 more
doaj +1 more source
Foreign Direct Investment and Conditional Accounting Conservatism in South Asia
Asian Journal of Accounting Perspectives, 2018 Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia. Design/ Methodology/ Approach: This study uses the model developed by Basu (1997), Ball and
Isuru Manawadu +2 more
doaj +7 more sources