Results 11 to 20 of about 1,923 (289)
The Economic Determinants of Conditional Conservatism [PDF]
SSRN Electronic Journal, 2008 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.
Beatriz García Osma +6 more
core +5 more sources
On Estimating Conditional Conservatism [PDF]
SSRN Electronic Journal, 2011 The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997).
Kothari, S. P. +5 more
core +5 more sources
Systematic Risk and Conditional Conservatism [PDF]
تحقیقات مالی, 2013 This paper examines the effect of systematic risk on accounting conservatism. The idea is that in firms with higher systematic risk, managers have higher incentives to delay the recognition of bad news in the hope of future good news. They also face less
Bita Mashayekhi, Mohsen Motmaen
doaj +2 more sources
Identifying Conditional Conservatism
European Accounting Review, 2006 This paper provides guidance for empiricists interested in measuring conditional conservatism and in interpreting associations of those measures with variables of interest.
Stephen Ryan, Stephen G. Ryan
core +2 more sources
Conditional conservatism in financial reporting [PDF]
بررسیهای حسابداری و حسابرسی, 2014 Conditional conservatism is stated as sentiment of accountants in order to have more verifiability for recognizing favourable news versus unfavourable news.
Mohammad Hossein Ghaemi +2 more
doaj +2 more sources
Internal Controls and Conditional Conservatism
The Accounting Review, 2011 : This study examines the relation between internal controls and conditional conservatism (“conservatism”), also referred to as timely loss recognition.
LI, Dan +3 more
core +4 more sources
European Accounting Review, 2006 Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad vs. good news, varies with cross-country differences in institutional regimes.
Rolf Uwe Fulbier +2 more
core +2 more sources
Manager Sentiment and Conditional Conservatism
Journal of Business Finance & AccountingThis study examines the effect of manager sentiment on conditional conservatism. Manager sentiment refers to widely held beliefs of financial managers about their firms’ future economic prospects that are not justified by available economic fundamentals.
Nguyen, Nhat Q (Nate) +2 more
core +2 more sources
CFO overconfidence and conditional accounting conservatism
Review of Quantitative Finance and Accounting, 2023 This study investigates the association between Chief Financial Officers (CFOs) overconfidence and conditional accounting conservatism. Relying on upper echelons and overconfidence theories and based on a large sample of US-listed firms’ data from 1992 ...
Nguyen, Tam Huy +9 more
core +4 more sources
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