Results 11 to 20 of about 83,705 (247)
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 ...
Fiorenza Meucci +2 more
exaly +5 more sources
The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange [PDF]
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
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
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.
Han Li
openaire +3 more sources
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
The Relation Between Real Earning Management and Unconditional Accounting Conservatism [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2020 Due to the importance of net profit figure, a lot of research has been done on earnings and related issues. Profit is an important criterion for investors in business units that in this regard can be manipulated by business unit managers. Conservatism is
mohsen khoshtinat +2 more
doaj +1 more source
UNCONDITIONAL CONSERVATISM AS A MEDIATION BETWEEN LEVERAGE AND SIZE TO FIRM VALUE [PDF]
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
openaire +4 more sources
The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
John O'Hanlon +5 more
core +5 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