Results 1 to 10 of about 1,923 (289)
Conditional conservatism and cost of capital [PDF]
Review of Accounting Studies, 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 ...
Juan Manuel García Lara +2 more
exaly +6 more sources
Conditional conservatism and the limits to earnings management [PDF]
Journal of Accounting and Public Policy, 2020 We examine the impact of conditional conservatism on earnings management. Our findings support the view that conditional conservatism reduces accruals-based earnings management but also triggers a trade-off between accruals and real earnings management ...
Juan Manuel García Lara +2 more
exaly +4 more sources
The Theory of Cognitive-Conditional Conservatism in Accounting [PDF]
Mathematics, 2020 Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative.
Rodrigo de Oliveira Leite +1 more
doaj +3 more sources
Unexpected Accruals and Conditional Accounting Conservatism
Journal of Business Finance and Accounting, 2007 This paper examines the impact of management discretion over accruals on conditional accounting conservatism, defined as the tendency of accountants to recognize bad news on a timelier basis than good news.
Jinhan Pae
exaly +3 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
The Role of Cost Stickiness in Estimating Conditional Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2015 Empirical research documents a linear relation between earnings and stock returns, and often attributes this pattern to conditional conservatism—more timely recognition of bad news than good news.
Mohammad Hosein Safarzadeh +1 more
doaj +2 more sources
Relation between Disclosures Quality and Conditional and Unconditional Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2013 This paper investigated to relation between disclosures quality and conservatism in companies listed in Tehran Stock Exchange. To measuring the disclosures quality use rating firms by Security and Exchange Organization regarding the disclosures quality ...
Nezamadin Rahimian +1 more
doaj +2 more sources
Cogent Business and Management, 2022 The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept.
Laith Akram Al-Qudah +2 more
exaly +3 more sources
CFO overconfidence and conditional accounting conservatism
Review of Quantitative Finance and Accounting, 2023 This study investigates the association between Chief Financial Officers (CFOs) overconfidence and conditional accounting conservatism. Relying on upper echelons and overconfidence theories and based on a large sample of US-listed firms’ data from 1992 ...
Lu Qiao +2 more
exaly +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