Results 11 to 20 of about 1,268 (255)
Tax aggressiveness as a determining factor of conditional conservatism in Brazil, [PDF]
Revista Contabilidade & Finanças, 2022 This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressiveness and ...
Antonio Lopo Martinez +2 more
doaj +1 more source
Foreign Direct Investment and Conditional Accounting Conservatism in South Asia
Asian Journal of Accounting Perspectives, 2018 Research aim: The purpose of this study is to investigate the effect of foreign direct investment (FDI) on conditional accounting conservatism in South Asia. Design/ Methodology/ Approach: This study uses the model developed by Basu (1997), Ball and
Isuru Manawadu +2 more
doaj +7 more sources
The Effect of Accounting Conservatism on Macroeconomic Indicator [PDF]
فصلنامه بورس اوراق بهادار, 2021 The Effect of Accounting Conservatism on Macroeconomic IndicatorsAbstract:Objective: The main objective of this study is to explain the effect of conditional conservatism on cumulative accounting and gross domestic product (GDP).
Mohsen Arabzadeh +2 more
doaj +1 more source
The Effect of Conditional Conservatism on Cost of Equity Capital [PDF]
مجله دانش حسابداری, 2011 This study investigates the relationship between conditional conservatism and the cost of equity capital. In this study conditional conservatism rate is measured based on Callen et al (2009) at firm-year level and the three Fama and French (1993) factor ...
Seyed Abbas Hashemi +2 more
doaj +1 more source
Consistent Estimation of Conditional Conservatism [PDF]
SSRN Electronic Journal, 2011 In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism and that this problem is solved with our proposal; (2) it can produce firm-specific measures of ...
Núñez-Nickel, Manuel +1 more
openaire +4 more sources
Disclosure, 2021 This study aimed to examine the effect of corporate governance and political connections on the application of conditional conservatism. The sample in this study are non-financial companies listed on Indonesia Stock Exchange period 2012-2018.
Herawansyah Herawansyah +2 more
doaj +1 more source
The Economic Determinants of Conditional Conservatism [PDF]
SSRN Electronic Journal, 2008 Abstract: We study the economic determinants of conditional conservatism. Consistent with prior literature, we find that contracting induces only conditional conservatism and litigation induces both conditional and unconditional conservatism. We extend prior evidence by Qiang (2007) by showing that taxation and regulation induce not only unconditional
García-Lara, Juan M. +2 more
openaire +3 more sources
Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 This research investigates the relationship between conditional/ unconditional accounting conservatism and the amount of financing through banks and financial institutions, in a sample of 138 firms listed in the Tehran Stock Exchange, from 2005 to 2013 ...
Abbas Aflatooni +2 more
doaj +1 more source
On Estimating Conditional Conservatism [PDF]
SSRN Electronic Journal, 2011 ABSTRACT The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997). Patatoukas and Thomas (2011) report bias in firm-level cross-sectional asymmetry estimates that they attribute to scale effects.
Ball, Ray +2 more
openaire +3 more sources
Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence
Journal of Accounting and Investment, 2021 Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).
Krismiaji Krismiaji, Sururi Sururi
doaj +1 more source