Results 151 to 160 of about 472,093 (224)
Founding effects on complex adaptive organizations : birth constraints in the spanish archivespaper industry. [PDF]
García, Clara Eugenia +2 more
core
Some of the next articles are maybe not open access.
Related searches:
Related searches:
Conditional conservatism and the limits to earnings management
Journal of Accounting and Public Policy, 2020We 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
semanticscholar +3 more sources
Financial Constraint and Conditional Conservatism
Asia Europe Perspective Association, 2021This study examines the relationship between financial constraints and conditional conservatism. Previous studies pointed out that the greater the financial constraints, the greater the involvement of managers in financial reporting, and tax avoidance to create cash flows within the firm is performed, which can intensify information asymmetry.
Sangkwon Cha
openaire +2 more sources
Sustainable performance, conditional conservatism and audit fees
Journal of Financial Reporting and Accounting, 2023Purpose This paper aims to examine the effect of conditional conservatism on audit fees and whether the firm’s engagement in sustainable practices moderates the relationship between conditional conservatism and audit fees. Design/methodology/approach Using a sample of 3,767 firm-year observations from 14 European Union countries over the period of ...
Ines Kammoun, Walid Khoufi
openaire +2 more sources
Identifying Conditional Conservatism
European Accounting Review, 2006Abstract This paper provides guidance for empiricists interested in measuring conditional conservatism and in interpreting associations of those measures with variables of interest. I begin by discussing the nature and importance of conditional conservatism and surveying the literature identifying conditional conservatism.
Stephen G Ryan
openaire +3 more sources
Debiasing the Measurement of Conditional Conservatism
Journal of Accounting Research, 2019ABSTRACTBasu's [“The Conservatism Principle and the Asymmetric Timeliness of Earnings.” Journal of Accounting and Economics 24 (1997): 3–37] measurement of conditional conservatism as the asymmetric timeliness of earnings underlies hundreds of studies.
Marc Badia +3 more
openaire +2 more sources
Conditional conservatism and trade credit during the global financial crisis
Journal of Accounting and Public Policy, 2020We investigate conditional conservatism and firms’ access to trade credit during the 2007–2008 global financial crisis. Previous studies argue that suppliers prefer conservative customers because of information asymmetry in production networks; we extend
Yanlei Zhang
semanticscholar +3 more sources