Results 101 to 110 of about 297 (134)
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The benefits of unconditional conservatism for stock valuations during the COVID-19 crisis
Journal of Accounting LiteraturePurpose We examine whether unconditional conservatism supported stock valuations during the COVID-19 crisis. Building on evidence that this form of conservatism improves downside-risk assessment and mitigates bankruptcy and litigation concerns, we hypothesize that its benefits were amplified during this period ...
D'Augusta, Carlo, Viarengo, Luca
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Accounting Horizons
SYNOPSIS Conservatism captures an asymmetric reporting practice in response to uncertainty in business operations (earnings). Such uncertainty in business operations implies that investors are exposed to tail risk such that there is a probability of large earnings growth, offset by the probability of a large earnings decline.
Devendra Kale, Sriram V. Villupuram
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SYNOPSIS Conservatism captures an asymmetric reporting practice in response to uncertainty in business operations (earnings). Such uncertainty in business operations implies that investors are exposed to tail risk such that there is a probability of large earnings growth, offset by the probability of a large earnings decline.
Devendra Kale, Sriram V. Villupuram
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Client importance and unconditional conservatism in complex accounting estimates
Advances in Accounting, 2022Kenneth W. Shaw, James D. Whitworth
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Meditari Accountancy Research
Purpose This paper aims to investigate whether the use of unconditional conservatism preempts the use of conditional conservatism across different stages of firm life cycle. Design/methodology/approach The authors use a sample of 1,193 US ...
Fiorenza Meucci +3 more
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Purpose This paper aims to investigate whether the use of unconditional conservatism preempts the use of conditional conservatism across different stages of firm life cycle. Design/methodology/approach The authors use a sample of 1,193 US ...
Fiorenza Meucci +3 more
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Asian Journal of Research in Banking and Finance, 2014
The purpose of this paper is investigating the relationship between product market competition and unconditional accounting conservatism of the companies listed on Tehran Stock Exchange. In this respect, the effect of firms’ size and financial leverage were controlled.
Gholamhossein Mahdavi, Alireza Momtazian
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The purpose of this paper is investigating the relationship between product market competition and unconditional accounting conservatism of the companies listed on Tehran Stock Exchange. In this respect, the effect of firms’ size and financial leverage were controlled.
Gholamhossein Mahdavi, Alireza Momtazian
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Journal of International Accounting, Auditing and Taxation, 2019
Abstract This study investigates the relationship between ownership structure and conditional and unconditional conservatism in China's unique corporate setting. It finds an inverted U-shaped association between state ownership and unconditional conservatism, with an inflection point of 31%.
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Abstract This study investigates the relationship between ownership structure and conditional and unconditional conservatism in China's unique corporate setting. It finds an inverted U-shaped association between state ownership and unconditional conservatism, with an inflection point of 31%.
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The Accounting Review, 2006
Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
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Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
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The Effect of Unconditional Conservatism on Market Reactions
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting, 2019Rini Indriani +3 more
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International Journal of Entrepreneurship and Small Business, 2022
Wafa Kchaou +2 more
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Wafa Kchaou +2 more
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