Results 191 to 200 of about 472,093 (224)

Conditional earnings conservatism and corporate refocusing activities

Journal of Accounting Research, 2011
We extend standard models of conditional earnings conservatism and adaptation value to the context of the corporate refocusing activities of UK listed companies. This analysis is interesting because refocusing activities are: (1) commonly anticipated by significant negative returns in the financial year(s) before the refocusing event; (2) typically ...
Mak, Chun Yu, Strong, Norman, Walker, Martin   +2 more
openaire   +2 more sources

Asset specificity and conditional accounting conservatism

Journal of Business Finance & Accounting, 2018
AbstractAsset specificity, the redeployability of an asset to alternative uses, is a key determinant of an asset's resale value. Asset specificity has a direct impact on a firm's ongoing fair value determination, bankruptcy risk, liquidation value, and abandonment option.
Qingyuan Li, Li Xu
openaire   +1 more source

Accrual Reversal Effect and Conditional Conservatism

SSRN Electronic Journal, 2013
This paper examines the relationship between two salient features embedded in the modern financial accounting information system: accrual reversal and accounting conservatism. This relationship is analyzed using a moral hazard model in a single-period setting and two types of two-period models: pooling and separating.
openaire   +1 more source

Conditional Conservatism, Regulation, and Insolvency Risk

SSRN Electronic Journal, 2020
We develop a new method of assessing conditional conservatism using more detailed data available from the insurance industry. We look at how conditional conservatism affects insolvency risk and the financial strength rating of property-liability (P&L) insurance companies.
openaire   +1 more source

Evidence of Conditional Conservatism: Fact or Artifact?

SSRN Electronic Journal, 2009
The differential timeliness measure proposed in Basu (1997), which estimates the fraction of observed bad news reported in contemporaneous earnings minus the corresponding fraction for good news, has been used widely to study conditional accounting conservatism.
Panos N. Patatoukas, Jacob K. Kandathil Thomas   +1 more
openaire   +1 more source

The burden of reputation: Star CEOs and conditional accounting conservatism

Accounting & Finance
This study investigates whether CEO reputation affects firms' conditional accounting conservatism. We use prestigious CEO awards conferred by authoritative business media as an exogenous shock to increase CEOs' reputations.
Yuting Qian, Wenhong Ding, Xiaofeng Quan, Wei Guan   +3 more
semanticscholar   +1 more source

"Conditional Conservatism and Investment Efficiency"

Journal of Taxation and Accounting, 2021
Sangkwon Cha, Jin Tae Kim
openaire   +1 more source

"Discretionary Revenue and Conditional Conservatism"

Journal of Taxation and Accounting, 2021
Sangkwon Cha, Eunggil Kim
openaire   +1 more source

Conditional accounting conservatism and financial flexibility: the Corona pandemic in the formation of legal claims

International Journal of Law and Management
Purpose The purpose of this research is to investigate the importance and status of conditional accounting conservatism indicators and financial flexibility for the management of legal claims of the company during the outbreak of Corona.
A. Mahmoodi, Mohammadreza Abdoli, M. Shahri, F. Dehdar   +3 more
semanticscholar   +1 more source

Conditional conservatism in GAAP earnings and the implications for the disclosure of non-GAAP earnings

Advances in Accounting, 2023
Brandon D. Ater, Emre Kilic, Christian K. Sobngwi   +2 more
semanticscholar   +1 more source