Results 261 to 270 of about 1,923 (289)

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

Methodological Conservatism and the Epistemic Condition

2017
The claim that agents are morally responsible for actions the wrongness of which they fail to be aware of only if they are responsible for their occurrent ignorance strikes many philosophers as unacceptable, because it is too revisionary: it entails that many of the everyday judgments that we are disposed to make are false.
openaire   +1 more source

"Conditional Conservatism and Investment Efficiency"

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

Generalist CEOs and Conditional Conservatism

SSRN Electronic Journal, 2023
Karel Hrazdil, Yi Liang, Lufei Ruan, HakJoon Song   +3 more
openaire   +1 more source

Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research, 2021
Marc Badia, MIGUEL Duro, Fernando Penalva   +2 more
exaly  

More on Estimating Conditional Conservatism

SSRN Electronic Journal, 2013
Panos N. Patatoukas, Jacob K. Kandathil Thomas   +1 more
openaire   +1 more source

Is conditional conservatism a source of deviations of financial statements from Benford's Law?

Journal of Applied Accounting Research, 2022
Tri Tri Nguyen, Chau Minh Duong
exaly  

Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?

Research in International Business and Finance, 2020
Khamoussi Halioui
exaly  

Antitrust Laws and Conditional Conservatism

SSRN Electronic Journal
Yi Liang, Sudipta Basu
openaire   +1 more source

The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe

Journal of Business Finance and Accounting, 2015
Paul André, Andrei Filip, Luc Paugam
exaly