Conditional Conservatism and the Cost of Equity Capital: Information Precision and Information Asymmetry Effects [PDF]
, 2016 Prior studies report negative or insignificant relations between conditional conservatism and the cost of equity capital, arguing that conservatism reduces information risk.
Ma, MLZ, Wu, F, Biddle, GC
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Accounting conservatism and bankruptcy risk [PDF]
, 2010 Date posted: June 6, 2010 ; Last revised: July 14, 2015This study examines the relation between accounting conservatism and bankruptcy risk using a large sample of U.S listed firms from fiscal year 1989 to 2007. We present evidence that unconditional and
Biddle, GC, Kim, JB, Ma, L, Song, FM
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Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [PDF]
مجله دانش حسابداری, 2014 In this study, the relationship between factors including debt ratio, size and capital cost of firm with conditional and unconditional conservatism in the Tehran Stock Exchange is investigated.
Majid shahbazi, Bita Mashayekhi
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CFO overconfidence and conditional accounting conservatism
Review of Quantitative Finance and Accounting, 2023 AbstractThis 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 to 2019 (21,626 firm-year observations), we find a statistically and economically significant
Lu Qiao +2 more
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Revisiting conditional accounting conservatism in state-controlled firms [PDF]
, 2017 This study explores the demand for conditional accounting conservatism from equity shareholders in state-controlled firms. An investigation of state-controlled firms listed on Hong Kong Stock Exchange from 1997 to 2013 shows that the extent of ...
He, Tina +3 more
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The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2015 The purpose of financial reporting is to present useful information to users. Information is useful if it has qualitative features including reliability and relevance.
kazem ebrahimi, mansor ahmadi moghadam
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Cogent Business & Management, 2022 The purpose of this study was to look at the impacts of COVID-19 on the Jordanian banking industry and how it affects the use of the conditional accounting conservatism concept.
Laith Akram Al-Qudah +4 more
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Generalist CEOs and conditional accounting conservatism
Journal of Business Finance & Accounting, 2023 AbstractGeneralist chief executive officers (CEOs) have accumulated transferrable general skills by working in multiple firms or industries. Recent decades have witnessed an increasing demand for generalist CEOs, which has resulted in a favorable job market for them.
Karel Hrazdil +3 more
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The Bayesian sampler : generic Bayesian inference causes incoherence in human probability [PDF]
, 2020 Human probability judgments are systematically biased, in apparent tension with Bayesian models of cognition. But perhaps the brain does not represent probabilities explicitly, but approximates probabilistic calculations through a process of sampling, as
Chater, Nick +2 more
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Impacts of Conditional Conservatism on Labor Investment Efficiency [PDF]
مجله دانش حسابداری, 2019 Objective: Timely detection of losses versus gains (known as conditional conservatism) may make investment decisions of management efficiently by reducing the information asymmetry between management and investors and providing early signals about the ...
Sasan Mehrani (Ph.D), Fateme Samie
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