Results 51 to 60 of about 33,731 (296)
Director–Liability–Reduction Laws and Conditional Conservatism [PDF]
Journal of Accounting Research, 2019 ABSTRACTWe study nonofficer directors’ influence on the accounting conservatism of U.S. public firms. Between 1986 and 2002, all 50 U.S. states enacted laws that limited nonofficer directors’ litigation risk but often left officer directors’ litigation risk unchanged. We find that conditional conservatism decreased after the staggered enactments of the
SUDIPTA BASU, YI LIANG
openaire +2 more sources
The relationship between financial statement comparability and accounting conditional and unconditional conservatism [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – The primary objective of this study is to examine the correlation between financial statement comparability and conditional and unconditional conservatism within companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach –
Mahdi Salehi +2 more
doaj +1 more source
Journal of Accounting and Finance in Emerging Economies, 2020 This study investigated the mandatory role of IFRS adoption in the association of accounting conservatism and investment efficiency in Pakistan. The study applied the model of Basu's (1997) to measure the conditional accounting conservatism for timely ...
Khalid Latif +2 more
doaj +1 more source
Investigation of Important Factors on Risk of Financial Bankruptcy [PDF]
مطالعات تجربی حسابداری مالی, 2016 In the age that firms deal with various challenges, financial safety and the Factors which end with recession are of great importance. Along with the fact mentioned, the present study considers the investigation of the effect of conditional conservatism ...
Moussa Bozorgasl, Azadeh Adibi
doaj +1 more source
Does conditional conservatism affect credit ratings? An analysis of Korean KRX bond issuers [PDF]
, 2015 We examine whether there is a relationship between conditional conservatism and credit ratings. Credit rating levels are the ‘opinion‘ of credit rating agencies about a firm’s default risk based on financial statements data and corporate governance ...
Lim, Hyoung Joo, Mali, Dafydd
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Religious experience and the probability of theism: comments on Swinburne [PDF]
, 2017 I discuss Richard Swinburne’s account of religious experience in his probabilistic case for theism. I argue, pace Swinburne, that even if cosmological considerations render theism not too improbable, religious experience does not render it more probable ...
Jäger, Christoph
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Changes in Alcohol Retail Laws and Foot Traffic at Liquor Stores
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We study how expanding alcohol availability at grocery and convenience stores affects consumer traffic in liquor stores by leveraging recent changes in state‐level alcohol distribution laws in a difference‐in‐difference quasi‐experimental design.
Nathan Palardy +3 more
wiley +1 more source
Audit Financiar, 2017 The aim of this research is to examine the impact of conditional and unconditional conservatism on the trade credit of companies listed at the Tehran Stock Exchange.
Samin KOHANSAL +2 more
doaj +1 more source
Investigation of Important Factors on Risk of Financial Bankruptcy, Conditional Conservatism beside or vis-à-vis Accounting-based Earnings Attributes [PDF]
مطالعات تجربی حسابداری مالی, 2016 In the age that firms deal with various challenges, financial safety and the Factors which end with recession are of great importance. Along with the fact mentioned, the present study considers the investigation of the effect of conditional conservatism ...
احمد احمدپور +2 more
doaj +1 more source
Accounting Conservatism in Transitional Economies [PDF]
, 2010 Executive summary Prior research shows that accounting conservatism exists in mature economies. However there is not too much research about accounting conservatism in transitional economies.
Kowalczyk, P. (Paulina)
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