Results 221 to 230 of about 83,705 (247)
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Ownership Type, IFRS Adoption and Unconditional Conservatism
SSRN Electronic Journal, 2021Purpose: 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.
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Unconditional Conservatism and Subsequent Real Earnings Management
SSRN Electronic Journal, 2019By 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
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The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
Australian Accounting Review, 2018AbstractThis 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 +2 more
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The Effects of IFRS Adoption on the Unconditional Conservatism of Spanish Listed Companies
SSRN Electronic Journal, 2017This 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
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Linear Information Models: The Effect of Unconditional Conservatism
2009A 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 ...
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CSR strategy and good corporate governance: understanding the role of unconditional conservatism
Competitiveness Review: An International Business JournalPurpose 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
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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
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The benefits of unconditional conservatism for stock valuations during the COVID-19 crisis
Journal of Accounting LiteraturePurpose We examine whether unconditional conservatism supported stock valuations during the COVID-19 crisis. Building on evidence that this form of conservatism improves downside-risk assessment and mitigates bankruptcy and litigation concerns, we hypothesize that its benefits were amplified during this period ...
D'Augusta, Carlo, Viarengo, Luca
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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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