Results 231 to 240 of about 116,530 (280)
Structural uncertainty and central bank conservatism: the ignorant should keep their eyes shut [PDF]
Joao Mauricio Rosal, Michael Spagat
core
The impact of "difficulty" variation on the probability of coincident failure of diverse systems [PDF]
Bloomfield, R. E. +4 more
core
Some of the next articles are maybe not open access.
Related searches:
Related searches:
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.
Debarati Basu
openaire +2 more sources
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
openaire +2 more sources
The Effect of Unconditional Conservatism on Market Reactions
Proceedings of the 20th Malaysia Indonesia International Conference on Economics, Management and Accounting, 2019. This This study aims to investigate the effect of unconditional conservatism on market reactions. The study was conducted on non-financial companies in the Indonesia stock exchange in the period 2011-2016, and used stepwise regression for data analysis.
Rini Indriani +3 more
openaire +2 more sources
Direct and indirect effects of unconditional conservatism on investment efficiency
Journal of Applied Accounting ResearchPurposeThis 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 +2 more
openaire +3 more sources
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
openaire +3 more sources
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%.
Sun Liu
openaire +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%.
Sun Liu
openaire +2 more sources
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 +3 more
openaire +3 more sources
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 +3 more
openaire +3 more sources
Client importance and unconditional conservatism in complex accounting estimates
Advances in Accounting, 2022Kenneth W. Shaw, James D. Whitworth
openaire +2 more sources