Results 211 to 220 of about 83,705 (247)

Direct and indirect effects of unconditional conservatism on investment efficiency

Journal of Applied Accounting Research
PurposeThis study aims to investigate the effects of unconditional conservatism on investment efficiency, focusing on both its direct and indirect effects.Design/methodology/approachWe conduct multiple regression analyses on a sample of nonfinancial companies listed on the New York Stock Exchange from 2010 to 2018.FindingsWe provide evidence that ...
Fiorenza Meucci, Marco Maffei
exaly   +4 more sources

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
Alexander Nekrasov, Andreas Simon
exaly   +3 more sources

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International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing

European Accounting Review, 2006
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad versus good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings attributes internationally.
Rolf Uwe Fülbier, Thorsten Sellhorn, Joachim Gassen   +2 more
exaly   +2 more sources

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
George Emmanuel Iatridis, Iatridis, G. E.   +1 more
openaire   +2 more sources

Unconditional Accounting Conservatism & Efficient Contracting [PDF]

, 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   +2 more sources

The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence

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%.
exaly   +2 more sources

Client importance and unconditional conservatism in complex accounting estimates

Advances in Accounting, 2022
Kenneth W. Shaw, James D. Whitworth
exaly   +2 more sources

The relationship between unconditional and conditional conservatism: impact of different stages of the firm-life cycle

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, Annamaria Zampella, Alessandra Allini, Bikki Jaggi   +3 more
openaire   +3 more sources

The effect of unconditional conservatism on the effectiveness of investment policies through overconfidence in the French context

International Journal of Entrepreneurship and Small Business, 2022
Wafa Kchaou, Wafa Lehyani, Salah Ben Hamad   +2 more
exaly   +2 more sources

Conditional and Unconditional Conservatism

2009
exaly   +2 more sources