Results 81 to 90 of about 472,073 (213)

Accounting conservatism and corporate governance. [PDF]

We predict that firms with stronger corporate governance will exhibit a higher degree of accounting conservatism. Governance level is assessed using a composite measure that incorporates several internal and external characteristics.
García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando   +2 more
core  

Debt Contracting and Conditional Accounting Conservatism

International Journal of Accounting Research, 2017
This study examines the effects of debt on accounting conservatism in the conglomerate sector. The author proxy debt in the form of total debt (long term plus short term). Conditional accounting conservatism was measured using asymmetric accrual to cash flow conservatism model. Data for the study were obtained from the Nigerian Stock Exchange Fact Book
openaire   +1 more source

Board of directors' characteristics and conditional accounting conservatism : Spanish evidence. [PDF]

Using a sample of Spanish listed firms for the period 1997-2002 we find that firms where the CEO has low influence over the functioning of the board of directors show a greater degree of accounting conservatism.
García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando   +2 more
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Pengaruh Unconditional Dan Conditional Conservatism Terhadap Financial Distress [PDF]

, 2018
Financial distress is increasingly faced by some companies early in bankruptcy; it's usually caused by the improper basis of decision making and the unavailability of cash.
Arfianti, R. I. (Rizka), Kumalawati, N. I. (Nanda)   +1 more
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Adaptive Probability Theory: Human Biases as an Adaptation [PDF]

, 2005
Humans make mistakes in our decision-making and probability judgments. While the heuristics used for decision-making have been explained as adaptations that are both efficient and fast, the reasons why people deal with probabilities using the reported ...
Martins, André C. R.
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Corporate Financial Policies With Overconfident Managers [PDF]

Many financing choices of US corporations remain puzzling even after accounting for standard determinants such as taxes, bankruptcy costs, and asymmetric information.
Geoffrey Tate, Jonathan Yan, Ulrike Malmendier   +2 more
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Negative aggregate accounting earnings and gross domestic product: A perspective of conditional accounting conservatism at the macroeconomic level

Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
This study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate accounting earnings are more effective predictors of GDP growth than positive earnings and how ...
S. Atmini, Arum Prastiwi
semanticscholar   +1 more source

Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms [PDF]

In this paper, we re-evaluate the hypothesis that the introduction of the IFRS has an impact on the timeliness of loss recognition. We test this hypothesis in a data set of public German firms that report according to German-GAAP and IFRS, respectively ...
Carl-Friedrich Leuschner, Frank Westermann, Sebastian Brauer   +2 more
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Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses? [PDF]

The asymmetric recognition of gains and losses underlying conservative accounting is not taken into account by Jones (1991)-type accrual models. Recently, Moreira (2002) and Ball and Shivakumar (2005a) have proposed piecewise linear accrual models ...
José A. C. Moreira, Peter F. Pope
core  

Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence

American Business Review
This paper investigates how private and public firms vary with respect to unconditional conservatism in financial reporting in the pre and post IFRS worlds.
Debarati Basu
doaj   +1 more source