Do bankrupt firms recognize publicly available bad news in a timely fashion?
China Accounting and Finance Review, 2023 The purpose of this paper is to examine whether managers of bankrupt firms are more or less conditionally conservative in their financial reporting relative to non-bankrupt firms.
Mariem Khalifa, Samir Trabelsi
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Financing and Changes in the Level of Conditional Accounting Conservatism [PDF]
بررسیهای حسابداری و حسابرسی, 2013 In this study the effect of financing on the changes of the level of conditional conservatism in financial reporting has been studied. Hence, information of companies listed in Tehran Stock Exchange over the period 2001-2010 is applied.
Omid Pourheidari, Abbas Ghaffarloo
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The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [PDF]
بررسیهای حسابداری و حسابرسی, 2015 This study investigates the effect of managerial overconfidence on both conditional and unconditional conservatism considering the role of external monitoring.
Ahmad Khodamipour +2 more
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Coordination of recognition and disclosure decisions in uncertainties reporting: investigating the relationship between conditional conservatism and risk disclosu [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2022 Accounting Conservatism and risk disclosure are two information policies that managers can use to transfer business uncertainties to external users. Managers are expected to coordinate their reporting and disclosure choices by considering the cost and ...
Mojdeh Derakhshan +3 more
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Asset Specificity On Conditional Conservatism
Jurnal Reviu Akuntansi dan Keuangan, 2021 Asset specificity, an asset creates company’s distinctive competency that tough to be imitated by competitor. Howere asset specificity features a direct impact on a firm’s in progress truthful price determination, bankruptcy risk, liquidation value, and abandonment option.
Ahmad Waluya Jati +3 more
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The Role of Cost Stickiness in Estimating Conditional Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2015 Empirical research documents a linear relation between earnings and stock returns, and often attributes this pattern to conditional conservatism—more timely recognition of bad news than good news.
Mohammad Hosein Safarzadeh +1 more
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The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: One of the most important factors in achieving comprehensible information is that one can read it correctly and process it easily while reading.
Alireza Kian +2 more
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The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [PDF]
Iranian Journal of Accounting, Auditing & FinanceThrough a cross-sectional analysis, this paper explores the influence of Product Market Competition (PMC) structure on conditional and unconditional accounting conservatism.
Mohammad Tavakoli, Ali Daemi Gah
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Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2016 In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies.
Hamzeh Didar +2 more
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CConditional Accounting Conservatism and Financial Flexibility [PDF]
پژوهشهای تجربی حسابداری, 2015 Accounting conservatism has been a challenging subject during the last century. Accounting researchers examined the advantages and disadvantages of this financial reporting characteristic.
Hassan Ghalibaf Asl +3 more
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