Results 91 to 100 of about 297 (134)
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Unconditional Conservatism and Subsequent Real Earnings Management
SSRN Electronic Journal, 2019By focusing on the more pervasive unconditional conservatism, we provide fresh insights on how conservatism can be detrimental to financial reporting quality. We examine whether unconditionally conservative (UC) firms engage in more real earnings management (REM) in order to meet or beat earnings benchmarks (MBE).
Debarati Basu, Kaustav Sen
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The determinants of unconditional conservatisms: a cross country study
2021Accounting conservatism is a fundamental qualitative characteristic of financial statements. For centuries, it has had a significant impact on accounting practices. The goal of this study is to investigate the attributes of firms and countries, as well as their relative importance in influencing the level of unconditional conservatism.
Salah, Wafaa +2 more
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European Accounting Review, 2006
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad versus good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings attributes internationally.
Joachim Gassen +2 more
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Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad versus good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings attributes internationally.
Joachim Gassen +2 more
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Contemporary Accounting Research, 2019
ABSTRACTWe examine whether financial analysts understand the valuation implications of unconditional accounting conservatism when forecasting target prices. While accounting conservatism affects reported earnings, conservatism per se does not have an effect on the present value of future cash flows.
Jae B. Kim +3 more
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ABSTRACTWe examine whether financial analysts understand the valuation implications of unconditional accounting conservatism when forecasting target prices. While accounting conservatism affects reported earnings, conservatism per se does not have an effect on the present value of future cash flows.
Jae B. Kim +3 more
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The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
SSRN Electronic Journal, 2017This paper analyses the effects on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005. The lack of robustness in the previous evidence justifies analysing this issue from different perspectives.
Olga Fullana, Mariano Gonzalez-Sanchez
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Accounting disclosures, accounting quality and conditional and unconditional conservatism
International Review of Financial Analysis, 2011Abstract This study investigates the motives of UK listed companies when reporting high and low quality accounting disclosures. It also examines the relation between the quality of published financial statements and earnings management practises, for example, low quality accounting disclosures might be linked to earnings management. The paper further
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The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
Australian Accounting Review, 2018AbstractThis paper analyses the effects of the mandatory adoption of International Financial Reporting Standards (IFRS) by Spanish listed companies in January 2005 on unconditional conservatism. The lack of robustness in previous evidence justifies analysis of this issue from a different perspective.
Olga Fullana +2 more
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Direct and indirect effects of unconditional conservatism on investment efficiency
Journal of Applied Accounting ResearchPurposeThis study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.Design/methodology/approachWe conduct multiple regression analyses on a sample of nonfinancial companies listed on the New York Stock Exchange from 2010 to 2018.FindingsWe provide evidence that ...
Fiorenza Meucci +2 more
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Linear Information Models: The Effect of Unconditional Conservatism
2009A large literature develops and tests valuation models that assume a link between equity values and the time series behavior of accounting numbers. With respect to predicting equity values, linear information models (LIMs), such as the Ohlson (1995) model, have been outshone by models implemented in perfect foresight settings or ex-ante approaches ...
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SSRN Electronic Journal, 2014
Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis.
Maha Zouaoui Khalifa +2 more
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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis.
Maha Zouaoui Khalifa +2 more
openaire +1 more source