Results 1 to 10 of about 1,268 (255)
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
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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
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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 reflect losses faster than gains.
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
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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
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Conditional conservatism and the limits to earnings management
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 +3 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.
Hanan Ahmad Qudah +2 more
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CFO overconfidence and conditional accounting conservatism
Review of Quantitative Finance and Accounting, 2023 AbstractThis 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 to 2019 (21,626 firm-year observations), we find a statistically and economically significant
Tam Nguyen +2 more
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The relationship between financial statement comparability and accounting conditional and unconditional conservatism [PDF]
Asian Journal of Accounting ResearchPurpose – The primary objective of this study is to examine the correlation between financial statement comparability and conditional and unconditional conservatism within companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach –
Abedalqader Rababah
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Board Network and Accounting Conditional Conservatism [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālīThis study investigates the structure of inter-organizational networks among firms listed on the Iranian capital market, based on shared board memberships, and analyzes how firms’ positions within these networks influence accounting conservatism ...
Shadi Hoseini, ًReza Taghizadeh
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