Results 221 to 230 of about 616 (255)
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.
Joachim Gassen +2 more
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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
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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 +2 more
exaly +4 more sources
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 +2 more
openaire +2 more sources
Meditari Accountancy ResearchPurpose 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 +3 more
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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
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, 2022Kenneth W Shaw
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International Journal of Entrepreneurship and Small Business, 2022
Wafa Kchaou +2 more
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Wafa Kchaou +2 more
exaly +2 more sources
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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