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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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Pengaruh Unconditional Dan Conditional Conservatism Terhadap Financial Distress [PDF]
Jurnal Bina Akuntansi, 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) +1 more
core +4 more sources
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
doaj +4 more sources
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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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
doaj +4 more sources
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 +3 more sources
Corporate Ownership and Control, 2021 This study investigates whether and how institutional shareholders affect the relation between unconditional conservatism and earnings management. We analyze the relation between unconditional conservatism and accrual-based earnings management and the relation between unconditional conservatism and real earnings management, focusing on the role of the ...
Raffaela Casciello +2 more
openaire +4 more sources
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
doaj +2 more sources
IFRS Adoption and Unconditional Conservatism: An Accruals-Based Analysis
SSRN Electronic Journal, 2020 Purpose In this paper we analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European listed firms in January 2005. Under the hypothesis that accounting regulation influences the accounting conservatism, we use a non-market-based measure of unconditional conservatism –
Fullana, Olga +2 more
openaire +3 more sources
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
doaj +2 more sources