Results 11 to 20 of about 274,073 (342)
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
doaj +2 more sources
Cogent Business & Management, 2020 This study aims to analyze the effect of good corporate governance mechanisms (institutional ownership, managerial ownership, and independent commissioners) on accounting conservatism with leverage as a moderating variable. Manufacturing companies listed
Ain Hajawiyah +4 more
doaj +2 more sources
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.
L. Al-Qudah +4 more
semanticscholar +1 more source
Accounting Conservatism and Earnings Quality
Journal of Risk and Financial Management, 2022 Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature.
Farzaneh Nassir Zadeh +2 more
semanticscholar +1 more source
Group Processes & Intergroup Relations, 2021 Serious concerns about public distrust of scientific experts and the spread of misinformation are growing in the US and elsewhere. To gauge ideological and psychological variability in attitudes toward science, we conducted an extensive analysis of ...
Flávio Azevedo, J. Jost
semanticscholar +1 more source
Scientific Reports, 2022 U.S.-based research suggests conservatism is linked with less concern about contracting coronavirus and less preventative behaviors to avoid infection.
Quinnehtukqut McLamore +31 more
semanticscholar +1 more source
British Journal of Political Science, 2004 We propose an analytic account of dispositional conservatism that attempts to uncover a foundation of what is often taken to be an anti-foundationalist position. We identify a bias in favour of the status quo as a key component of the conservative disposition and address the question of the justification of such a conservative disposition, and the ...
Brennan, Geoffrey, Hamlin, Alan
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality
Journal of Risk and Financial Management, 2022 This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, and accounting information quality.
A. Daryaei +4 more
semanticscholar +1 more source