Results 11 to 20 of about 17,754 (249)
Accounting conservatism: Does business strategy and investment level matter? [PDF]
Accounting, 2021 This study aims to contribute to the ongoing debate over accounting conservatism through examining whether the corporate strategy can provide a logical justification for the conservatism, and whether this justification is consistent with or contradicts ...
Hassan, Nasr Taha
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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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The Investigation of Impact of Capital Structure, Ownership Structure and Firm Size on Conservatism [PDF]
بررسیهای حسابداری و حسابرسی, 2012 Conservatism is an important feature in high-quality financial reporting and most companies use conservatism to achieve quality of these reports.
Gholam Hossein Asadi, Ramin Jalalian
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Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism
The Indonesian Journal of Accounting Research, 2021 One of the determinants of conservatism is Board of Directors (BoD) characteristics. Several studies have examined the relationship between board characteristics and accounting conservatism.
Ni Wayan Rustiarini +2 more
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Conservatism: Analytically Reconsidered [PDF]
The Monist, 2016 This special issue is motivated by the observation that conservatism plays a marginal role in contemporary philosophy even though it appears to be of considerable importance in moral, social, and political reality. One reason for this neglect is that defenders of conservatism have often refrained from articulating their arguments in a language that is ...
Beckstein, Martin, Cheneval, Francis
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Cogent Business & Management, 2022 This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically, we analyze how accounting conservatism affects a company’s investment decision-making.
Haixin Ma, Kyunbeom Jeong
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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
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Accounting Conservatism and Liquidity Management [PDF]
پژوهشهای تجربی حسابداری, 2015 This study examines the relation between accounting conservatism and liquidity management. The sample consists of 76 firms listed in TSE in the period from 2005 to 2012. To test the hypothesis, regression coefficient analysis has been used.
hasan zalaghi, morteza bayat
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Journal of the Royal College of Physicians of London, 1993 M, McKee, S, Foster, C, Normand
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The effect of Conservatism on jurisprudential inference [PDF]
مطالعات فقه و حقوق اسلامی, 2022 Conservatism is one of the influential matters on jurisprudence and has two types of admissible and inadmissible. The effects of these two on jurisprudence have to be known distinguished.
Saeid Ziyaeifar
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