Results 241 to 250 of about 116,530 (280)

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
semanticscholar   +3 more sources

The determinants of unconditional conservatisms: a cross country study

2021
Accounting conservatism is a fundamental qualitative characteristic of financial statements. For centuries, it has had a significant impact on accounting practices. The goal of this study is to investigate the attributes of firms and countries, as well as their relative importance in influencing the level of unconditional conservatism.
Salah, Wafaa, Abdel-Fatah, Noura Anwar, Shoaeb, Farouk Tamam   +2 more
openaire   +1 more source

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.
Joachim Gassen, Rolf Uwe Fuelbier, Thorsten Sellhorn   +2 more
openaire   +1 more source

CSR strategy and good corporate governance: understanding the role of unconditional conservatism

Competitiveness Review: An International Business Journal
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
semanticscholar   +1 more source

Does IFRS Adoption Reduce Unconditional Accounting Conservatism? Empirical Evidence from the SBF 250

Journal of Cultural Analysis and Social Change
The economic and financial transformations observed over the past two decades have profoundly changed the business environment and reinforced the importance of understanding the effects of international accounting standards on reporting practices.
Imen Jammoussi
semanticscholar   +1 more source

Valuation Implications of Unconditional Accounting Conservatism: Evidence from Analysts' Target Prices

Contemporary Accounting Research, 2019
ABSTRACTWe 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.
Jae B. Kim, Alexander Nekrasov, Pervin K. Shroff, Andreas Simon   +3 more
openaire   +1 more source

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
openaire   +1 more source

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, Mariano González, David Toscano   +2 more
openaire   +1 more source

Linear Information Models: The Effect of Unconditional Conservatism

2009
A 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 ...
openaire   +1 more source

The Impact of Unconditional and Conditional Conservatism on Cost of Equity Capital: A Quantile Regression Approach for MENA Countries

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, Ben Othman Hakim, Khaled Hussainey   +2 more
openaire   +1 more source