Results 181 to 190 of about 472,093 (224)

Conditional Conservatism and Accrual Persistence

SSRN Electronic Journal, 2011
Under the conservative accounting principle, unreliable accruals are expected to reflect losses in a timely manner (Guay and Verrecchia 2006) and losses are less persistent (Basu 1997; Ball and Shivakumar 2006). Accordingly, the practice of accounting conservatism may cause lower persistence of unreliable accruals. This paper aims to provide an insight
Yutao Li, Wenjun Zhang
openaire   +1 more source

Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan

Asia-Pacific Journal of Accounting & Economics
C_Score, a firm-year-level conditional conservatism measure, is widely used in international accounting research because of its parsimony, that is, the use of firm size, market-to-book ratio, and leverage as the main variables.
Tomoaki Yamashita, Keishi Fujiyama
semanticscholar   +1 more source

IPO conditional conservatism, underpricing and post-issue stock market survival

Journal of Accounting Literature
PurposeWe examine the association between conditional conservatism in initial public offering (IPO) underpricing and post-issue stock market survival in the U.S.Design/methodology/approachWe adopt an archival approach by collecting data for 1,761 U.S ...
Sujin Kim, P. Kent, Grant Richardson, Alfred Yawson   +3 more
semanticscholar   +1 more source

Is Financial Reporting Quality Affected by Economic Policy Uncertainty? Evidence from Conditional Conservatism around the World

Social Science Research Network, 2021
This paper explores the relationship between economic policy uncertainty and financial reporting quality. Quality is operationalized using Ball and Shivakumar’s (2005) accruals-based measure of incremental bad news’ sensitivity.
A. Chui, K. Wei
semanticscholar   +1 more source

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism

Accounting Review
Under the Current Expected Credit Loss (CECL) model, banks should fully recognize expected lifetime credit losses upon loan origination while gradually recognizing interest revenues.
Xin Qiang, Jing Wang
semanticscholar   +1 more source

Investor Sentiment and Conditional Accounting Conservatism

SSRN Electronic Journal, 2017
This paper investigates the impact of investor sentiment on conditional accounting conservatism. We find that companies recognize economic losses more (less) timely in earnings during periods of high (low) investor sentiment. Further, the sentiment-conservatism relationship is stronger for firms with greater sentiment-price sensitivity, which confirms ...
Rui Ge, Nicholas Seybert, Feida Zhang
openaire   +1 more source

Does asymmetric cost behaviour impact conditional conservatism practices? A quantile regression approach

المجلة العلمیة للدراسات والبحوث المالیة والتجاریة
This study examines the asymmetric cost behaviour at different levels of activity, and its impact on the accuracy of predicting and understanding earnings patterns.
,وفاء صلاح محمد, مروة حسن محمد حسان   +1 more
semanticscholar   +1 more source

The Effect of International Financial Reporting Standards (IFRS) Adoption on Conditional Conservatism: A Study on BİST 100

Business, Marketing, and Finance Open
International Financial Reporting Standards (IFRS) have been prepared in order to prepare the financial statements of transactions operating in different countries using a common financial language, and also to enable investors from all over the world to
Darioush Azarifar
semanticscholar   +1 more source

International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing

European Accounting Review, 2006
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad versus good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings attributes internationally.
Joachim Gassen, Rolf Uwe Fuelbier, Thorsten Sellhorn   +2 more
openaire   +1 more source

Trust, but Verify: Managerial Ability and Conditional Accounting Conservatism

Accounting Horizons
High-ability managers’ performance track records and “integrity” culture foster capital providers’ trust and reduce career risks, allowing them to set the firm’s financial reporting policies.
Shibashish Mukherjee, Shuo Wang, Mustafa Reha Okur   +2 more
semanticscholar   +1 more source