The Effect of Unconditional Conservatism, Institutional Ownership and Size of Institute Auditor on Stock Price [PDF]
International Journal of Management, Accounting and Economics, 2016 The purpose of this research is to determine the effect of unconditional conservatism, institutional ownership and size of institute auditor on stock price. For measure unconditional conservatism we use the Beaver and Ryan model (2000).
Reza Mamashli, Vahid Osku
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The Impact of Conditional and Unconditional Accounting Conservatism on the Cost of Equity [PDF]
مطالعات تجربی حسابداری مالی, 2011 One of the ways to prevent fraud of management and increase the quality of financial information is the compliance quality characters of financial information, such as characteristic of conservatism.
omid Pourheidari, A Ghaffarloo
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Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence
Journal of Accounting and Investment, 2021 Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).
Krismiaji Krismiaji, Sururi Sururi
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The Relationship of between Accounting Conservatism and Financial Reporting Readability in Public Companies [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: One of the most important factors in achieving comprehensible information is that one can read it correctly and process it easily while reading.
Alireza Kian +2 more
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Effects of Accounting Conservatism on Financing through Banks and Financial Institutions in Firms listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2016 This research investigates the relationship between conditional/ unconditional accounting conservatism and the amount of financing through banks and financial institutions, in a sample of 138 firms listed in the Tehran Stock Exchange, from 2005 to 2013 ...
Abbas Aflatooni +2 more
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The effect of managerial overconfidence on the conservatism with respect to the role of external monitoring [PDF]
بررسیهای حسابداری و حسابرسی, 2015 This study investigates the effect of managerial overconfidence on both conditional and unconditional conservatism considering the role of external monitoring.
Ahmad Khodamipour +2 more
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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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Consistent estimation of conditional conservatism [PDF]
, 2010 In this paper, we propose an econometric model that presents three advantages in relation to the Basu model: (1) it is robust to the aggregation problem; that is, we prove that the Basu model produces inconsistent estimations of conditional conservatism ...
Cano Rodríguez, Manuel +1 more
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Impacts of Unconditional Conservatism on Debt Financing as a Non Debt Tax Shield
Korea International Accounting Review, 2013 null 김영철, null ChangsooLee
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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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