Unconditional conservatism in Brazilian public companies and tax neutrality [PDF]
Revista Contabilidade & Finanças, 2017 Law n. 11,638/2007 legitimized the International Financial Reporting Standards (IFRS) adoption process in Brazil and introduced an accounting system detached from tax purposes in the country. This law aims to reduce the influence of tax law on accounting
Juliana Pinhata Sanches do Vale +1 more
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Investigating the Moderating Role of Moderation Cash in the Relationship between Unconditional Conservatism and Bankruptcy Risk [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2022 Purpose: The present study investigates the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash in this relationship.Methodology: The method used in the present study is a descriptive correlation. With this
Esmaeil Eghdami +2 more
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Relation between Disclosures Quality and Conditional and Unconditional Conservatism [PDF]
پژوهشهای تجربی حسابداری, 2013 This paper investigated to relation between disclosures quality and conservatism in companies listed in Tehran Stock Exchange. To measuring the disclosures quality use rating firms by Security and Exchange Organization regarding the disclosures quality ...
Nezamadin Rahimian +1 more
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Examining Effects of Conditional and Unconditional Conservatism on Financial Reporting Quality [PDF]
مجله دانش حسابداری, 2016 In this study, the impact of conditional and unconditional accounting conservatism on the quality of financial reporting was examined, and accruals quality, earnings persistence and disclosure quality was used as financial reporting quality proxies.
Hamzeh Didar +2 more
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Unconditional conservatism under the Chinese version of IFRS
China Journal of Accounting Research, 2019 This study explores the level of unconditional conservatism (UNCC) in accounting after China’s convergence with International Financial Reporting Standards (IFRS).
Zuhair A.A. Barhamzaid
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Effects of Corporate Governance Mechanisms on Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [PDF]
پژوهشهای تجربی حسابداری, 2017 This study is aimed to investigate the effect of corporate governance mechanisms on conditional conservatism of firms listed in Tehran Stock Exchange. Data are collected from 125 firms in the period from 2009 to 2013.
مهدی پرویزی +2 more
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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
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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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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
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Firm Type and Unconditional Conservatism: The Indian Experience with IFRS Convergence
American Business ReviewThis 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
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