Results 211 to 220 of about 408 (230)
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SSRN Electronic Journal, 2014
Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis.
Maha Zouaoui Khalifa +2 more
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Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis.
Maha Zouaoui Khalifa +2 more
openaire +1 more source
The Effect of Unconditional Conservatism on Market Reactions
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting, 2019Rini Indriani +3 more
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Unconditional Conservatism and Capital Cost: Explaining the Role of Corporate Social Responsibility
Objectives: This study aims to investigate the effect of unconditional conservatism on capital cost, considering the role of corporate social responsibility. The research seeks to understand how these factors interact and influence the overall cost of capital for firms.Mansourian, Reza, Taghinasab, Habib
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Accounting Horizons
SYNOPSIS 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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SYNOPSIS 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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The Accounting Review, 2006
Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
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Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
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IFRS adoption and unconditional conservatism: an accrual-based analysis
International Journal of Accounting and Information Management, 2021Olga Fullana
exaly
The Costs of Unconditional Conservatism for Intangible-Intensive Firms
SSRN Electronic Journal, 2008openaire +1 more source
Accounting Conservatism and Bankruptcy Risk
Journal of Accounting, Auditing & Finance, 2022Gary Biddle
exaly
CFO attributes and accounting conservatism: evidence from Malaysia
Pacific Accounting Review, 2021Ku Nor Izah Ku Ismail, Rohami Shafie
exaly
The relationship between managerial entrenchment and accounting conservatism
Journal of Facilities Management, 2021exaly