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
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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
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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
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
Financial reporting quality following the corporate governance reforms: A conditional conservatism perspective [PDF]
, 2021 his study examines the quality of financial reporting during the period following the corporate governance reforms in Malaysia, as motivated by the importance of investors’ needs for high-quality financial reporting.
Khairul Anuar Kamarudin, - +3 more
core +1 more source
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
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source