Results 201 to 210 of about 408 (230)

Conditional and Unconditional Conservatism

2009
exaly   +2 more sources

Ownership Type, IFRS Adoption and Unconditional Conservatism

SSRN Electronic Journal, 2021
Purpose: The purpose of this study is to investigate how private and public firms vary with respect to unconditional conservatism levels in financial reporting. The study also examines whether adoption of international accounting standards affects the association between conservatism and organizational form.
openaire   +1 more source

Unconditional Conservatism and Subsequent Real Earnings Management

SSRN Electronic Journal, 2019
By 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
openaire   +1 more source

The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies

Australian Accounting Review, 2018
AbstractThis 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, Mariano González, David Toscano   +2 more
openaire   +1 more source

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
openaire   +1 more source

Accounting disclosures, accounting quality and conditional and unconditional conservatism

International Review of Financial Analysis, 2011
Abstract 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
openaire   +1 more source

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices

Contemporary Accounting Research, 2019
ABSTRACT We 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. We examine whether analysts adjust
Jae B. Kim, Alexander Nekrasov, Pervin K. Shroff, Andreas Simon   +3 more
openaire   +1 more source

Unconditional Accounting Conservatism & Efficient Contracting

2018
We examine how accounting conservatism affects contracting efficiency. More specifically, we examine the link between unconditional conservatism and accounting sensitivity in executive compensation contracts where we predict a negative relationship.
Björklund, Joel, Ullah, Antor
openaire   +1 more source

Linear Information Models: The Effect of Unconditional Conservatism

2009
A 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 ...
openaire   +1 more source

CSR strategy and good corporate governance: understanding the role of unconditional conservatism

Competitiveness Review: An International Business Journal
Purpose This pioneering investigation explores how unconditional accounting conservatism (CONACC) temporally moderates the link between robust corporate governance (CGOV) and strategic corporate social responsibility (CSR) implementation.
Wafa Kchaou, Rihab Ghribi, Anis Jarboui
openaire   +1 more source