Results 171 to 180 of about 472,093 (224)

Conditional Conservatism and Audit Fees

Accounting Horizons, 2014
SYNOPSIS In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence and pervasiveness of accounting conservatism such as compensation and debt contracting ...
Hye Seung (Grace) Lee, Xu Li, Heibatollah Sami   +2 more
openaire   +1 more source

Placebo Tests of Conditional Conservatism

The Accounting Review, 2015
ABSTRACT Basu (1997) proposes a measure of financial reporting conservatism based on asymmetry in the conditional earnings/returns relation. Patatoukas and Thomas (2011) show upward bias in this measure, because a placebo—lagged earnings—also exhibits similar asymmetry.
Panos N. Patatoukas, Jacob K. Thomas
openaire   +1 more source

CONDITIONAL CONSERVATISM IN REGULATORY AND CORPORATE STANDARDS IN BRAZILIAN ELECTRIFICATION COOPERATIVES

Journal of Globalization, Competitiveness and Governability
This study analyzes conditional conservatism in regulatory and corporate financial statements of Brazilian electrification cooperatives, using data from ANEEL (2011-2022) from 36 cooperatives.
Paulo Vitor Souza de Souza, Gabriela Mel dos Santos Rêgo, P. P. Nunes   +2 more
semanticscholar   +1 more source

On the conditional conservatism measure: A robust estimation approach

Journal of Business Finance & Accounting, 2015
AbstractRecent research, due to Patatoukas and Thomas (2011) and Ball, Kothari, and Nikolaev (2013), focuses on Basu's (1997) conditional conservatism measure and the existence of a denominator effect – whether the difference between the earnings‐return coefficients of bad and good news firms (‘the Basu coefficient’) is only due to the beginning‐of ...
Seil Kim, James A. Ohlson
openaire   +1 more source

The Effect of Key Audit Matters Disclosures on Conditional Conservatism in China

International Journal of Auditing
This study investigates the effect of key audit matter (KAM) disclosure on conditional conservatism. Exploiting the exogenous shock of audit regime reform in China and employing a difference‐in‐differences research design, we document a significant ...
Jiawei Wang, Yonghai Wang
semanticscholar   +1 more source

The relationship between unconditional and conditional conservatism: impact of different stages of the firm-life cycle

Meditari Accountancy Research
Purpose This paper aims to investigate whether the use of unconditional conservatism preempts the use of conditional conservatism across different stages of firm life cycle. Design/methodology/approach The authors use a sample of 1,193 US nonfinancial
Fiorenza Meucci, Annamaria Zampella, Alessandra Allini, B. Jaggi   +3 more
semanticscholar   +1 more source

The effect of equity ownership structure on non-conditional conservatism: an empirical study based on listed companies in Egypt

, 2021
Purpose This paper aims to examine the effect of different modes of equity ownership structure in unconditional conservatism of financial reporting for non-financial listed companies in Egypt.
L. Aladwey
semanticscholar   +1 more source

The relation between conditional conservatism and managerial herding: evidence from M&A waves

Accounting and Business Research
We examine the association between conditional conservatism and managerial herding in an M&A setting. Managerial herding occurs when managers imitate other firms’ behaviour and rely less on private signals. In the M&A context, herding is more likely when
Claudia Imperatore, Gabriel Pundrich
semanticscholar   +1 more source

The role of conditional conservatism on acquirers' stock prices around M&A announcement

FINANCIAL REPORTING
Purpose: This study investigates the relationship between conditional conservatism and the market reaction of firms' stock prices in Mergers and Acquisitions (M&A) operations. Design/methodology/approach: Leveraging a sample of 224 U.S.
Fiorenza Meucci, Annamaria Zampella, Gianluca Ginesti, Adele Caldarelli   +3 more
semanticscholar   +1 more source

Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, Conditional Conservatism, Profitabilitas, dan Firm Size terhadap Audit Fees

El-Mujtama: Jurnal Pengabdian Masyarakat 
This study aims to examine and analyze the relationship between Carbon Emission Disclosure, Environmental Costs, Conditional Conservatism, Profitability, and Firm Size, and whether these variables influence Audit Fees.
Verina Rebeca Rehatta, H. Hasnawati
semanticscholar   +1 more source