Results 161 to 170 of about 472,093 (224)
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The effect of managerial overconfidence on the conditional conservatism and real earnings management
Journal of Islamic Accounting and Business Research, 2020Purpose This study aims to investigate the effects of managerial overconfidence on conditional conservatism and real earnings management among companies listed on the Tehran Stock Exchange (TSE).
M. Salehi +3 more
semanticscholar +3 more sources
Research in International Business and Finance, 2020
The purpose of this paper is to explore whether international differences in cultural dimensions of individualism and uncertainty avoidance affect how managers from different countries implement International Financial Reporting Standards (IFRS) and ...
Walid Guermazi, Khamoussi Halioui
semanticscholar +3 more sources
The purpose of this paper is to explore whether international differences in cultural dimensions of individualism and uncertainty avoidance affect how managers from different countries implement International Financial Reporting Standards (IFRS) and ...
Walid Guermazi, Khamoussi Halioui
semanticscholar +3 more sources
Unexpected Accruals and Conditional Accounting Conservatism
Journal of Business Finance & Accounting, 2007Abstract: 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. Prior research suggests that conditional accounting conservatism reflected in earnings is mainly due to the accrual component of ...
Jinhan Pae
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Generalist CEOs and Conditional Conservatism
SSRN Electronic Journal, 2023Karel Hrazdil +3 more
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Antitrust Laws and Conditional Conservatism
SSRN Electronic JournalYi Liang, Sudipta Basu
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CEO Industry Tournaments and Conditional Conservatism
SSRN Electronic Journal, 2022Mahmoud Gad +3 more
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Accounting Research Journal, 2023
Purpose This study aims to investigate the impact of accounting regulation (AR) on good news (GNs) recognition and conditional conservatism (CC), using the Chinese experiment in the 2006 AR.
Zuhair Barhamzaid
semanticscholar +1 more source
Purpose This study aims to investigate the impact of accounting regulation (AR) on good news (GNs) recognition and conditional conservatism (CC), using the Chinese experiment in the 2006 AR.
Zuhair Barhamzaid
semanticscholar +1 more source
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries
Managerial Auditing Journal, 2022Purpose This paper aims to investigate the effect of auditor switching and lowballing on conditional conservatism, particularly how different types of auditor switching, namely, upward, downward and lateral switching to/from Big 4 and industry ...
K. A. Kamarudin +3 more
semanticscholar +1 more source
Product market competition and conditional conservatism
Review of Accounting Studies, 2013Based on pooled cross-sectional analysis, we find a robust positive relation between product market competition and conditional accounting conservatism. We also find evidence of an inter-temporal increase in conditional conservatism following industry deregulation and increased antitrust case filings.
Dan S. Dhaliwal +3 more
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Debt Structure and Conditional Conservatism
Journal of Financial Reporting, 2019ABSTRACT We investigate whether characteristics of firms' debt structure, beyond leverage and debt covenants, are associated with predictable variation in conditional conservatism. The contracting theory of conservatism holds that conditional conservatism is an efficient mechanism employed by an organization to address agency conflict ...
Hye Seung (Grace) Lee, Logan B. Steele
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