Results 21 to 30 of about 297 (134)
Managerial Overconfidence and Accounting Conservatism [PDF]
مجله دانش حسابداری, 2014 Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting.
Manijeh Ramsheh, Mahnaze Molanzari
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The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [PDF]
Iranian Journal of Accounting, Auditing & FinanceThrough a cross-sectional analysis, this paper explores the influence of Product Market Competition (PMC) structure on conditional and unconditional accounting conservatism.
Mohammad Tavakoli, Ali Daemi Gah
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The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2015 This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen (2002), and abnormal operating cash flows is measured by Dechew and Tang model (2008).
M. Aliakbari +3 more
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PENGARUH UNCONDITIONAL DAN CONDITIONAL CONSERVATISM TERHADAP FINANCIAL DISTRESS
Jurnal Bina Akuntansi, 2018 Financial distress is increasingly faced by some companies early in bankruptcy; it’s usually caused by the improper basis of decision making and the unavailability of cash. Therefore, financial distress is very important to know as early as possible so it can be resolved and no bankruptcy happens.
Rizka Indri Arfianti +1 more
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Вестник КазНУ. Серия математика, механика, информатика, 2022 The paper proposes a hybrid numerical method for solving a model problem of two-phase nonequilibrium flow of an incompressible fluid in a porous medium. This problem is relevant in the modern theory of the motion of multiphase fluids in porous media and ...
Dinara Omariyeva, Yerlan Yergaliyev
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Investigating Effects of Growth and Conservatism on Bias of ROI Compared with Internal Rate of Return [PDF]
مجله دانش حسابداری, 2015 The Return on Investment (ROI) is widely regarded as a key measure of firm’s performance. The literature has recognized, mostly, that ROI will not reflect economic profitability.
Ali Rahmani +2 more
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The Effect of Financial Crisis on the Quality of Financial Reporting [PDF]
مجله دانش حسابداری, 2017 Managers of companies that are facing financial crisis, have high incentives to use discretionary accruals and earnings because of declining profitability and the resulting stock price decline his bonus, such acts lead to a reduction in earnings quality ...
Seyed Kazem Ebrahimi (Ph.D) +2 more
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Relation between Conditional and Unconditional Conservatism with Investment Opportunities
Asian Social Science, 2016 <p>One of the effective factors on economical growth and development is efficient investment and one of the effective factors on efficient investment is conservatism; therefore, the target for this study is to investigate the relation between conditional and unconditional conservatism & investment opportunities which is surveyed by ...
Milad Kogir Chegini Nezhad +2 more
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Corporate Ownership and Control, 2021 This study investigates whether and how institutional shareholders affect the relation between unconditional conservatism and earnings management. We analyze the relation between unconditional conservatism and accrual-based earnings management and the relation between unconditional conservatism and real earnings management, focusing on the role of the ...
Raffaela Casciello +2 more
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The Theory of Cognitive-Conditional Conservatism in Accounting
Mathematics, 2020 Literature from multiple fields in psychology and economics have identified that impulsive individuals are more prone to riskier behavior and are less conservative.
Rodrigo de Oliveira Leite +1 more
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