Results 11 to 20 of about 116,530 (280)
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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The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2015 This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen (2002), and abnormal operating cash flows is measured by Dechew and Tang model (2008).
M. Aliakbari +3 more
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Unconditional Accounting Conservatism and Real Earnings Management
International Journal of Financial Research, 2018 This research examines the relationship between unconditional accounting conservatism and real earnings management in China’s corporations. Using the regression models, the real earnings management proxies are found by the abnormal cash flow of operations, the abnormal operation costs and the abnormal discretionary expenses and the aggregated measures.
Hang Li
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UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW, 2019 This research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conservatism as an intervening variable on firm values in 2010 - 2017 on the Stock Exchange Indonesia ...
AKBAR, DINUL ALFIAN +3 more
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Relation between Conditional and Unconditional Conservatism with Investment Opportunities
Asian Social Science, 2016 <p>One of the effective factors on economical growth and development is efficient investment and one of the effective factors on efficient investment is conservatism; therefore, the target for this study is to investigate the relation between conditional and unconditional conservatism & investment opportunities which is surveyed by ...
Milad Kogir Chegini Nezhad +2 more
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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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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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The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
SSRN Electronic Journal, 2017 This 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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The Relationship between Financing Constraints and Conditional and Unconditional Conservatism of Listed Companies in Tehran Stock Exchange [PDF]
راهبرد مدیریت مالی, 2015 The purpose of financial reporting is to present useful information to users. Information is useful if it has qualitative features including reliability and relevance.
kazem ebrahimi, mansor ahmadi moghadam
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Accounting HorizonsSYNOPSIS 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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