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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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
doaj +2 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
doaj +2 more sources
Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence
Journal of Accounting and Investment, 2021 Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).
Krismiaji Krismiaji, Sururi Sururi
doaj +1 more source
Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 This research investigates the relationship between conditional/ unconditional accounting conservatism and the amount of financing through banks and financial institutions, in a sample of 138 firms listed in the Tehran Stock Exchange, from 2005 to 2013 ...
Abbas Aflatooni +2 more
doaj +1 more source
Tikrit Journal of Administrative and Economic Sciences, 2022 The aim of the research is to know the effect of accounting conservatism (AC) on the financial stability of a sample of (10) Iraqi banks for the period from 2010 to 2019, as unconditional accounting conservatism was measured according to the study ...
Saeb Salim Mohammed
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The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [PDF]
بررسیهای حسابداری و حسابرسی, 2015 This study investigates the effect of managerial overconfidence on both conditional and unconditional conservatism considering the role of external monitoring.
Ahmad Khodamipour +2 more
doaj +1 more source
The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: One of the most important factors in achieving comprehensible information is that one can read it correctly and process it easily while reading.
Alireza Kian +2 more
doaj +1 more source
العلاقة بين التحفظ والتحوط المحاسبي دراسة تطبيقية في عينة من المصارف العراقية
Tikrit Journal of Administrative and Economic Sciences, 2022 The research aims to test the relationship between accounting conservatism and hedging in the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with (132) views, and the(unconditional)
Mustafa Bader Amash, Ali Hussein
doaj +1 more source
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 +2 more sources