Results 21 to 30 of about 408 (230)

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
doaj   +1 more source

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, B. Banimahd, Gh. Talebnia, F. Rahnamay Roodposhti   +3 more
openaire   +1 more source

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

The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures [PDF]

Iranian Journal of Accounting, Auditing & Finance
Through 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
doaj   +1 more source

أثـر محــددات الإفصاح عن شريک المراجعة علـى مستوى التحفظ المحاسبي بالتقارير المالية: مع دليل تطبيقي بالبورصة المصرية [PDF]

المجلة العلمية للدراسات والبحوث المالية والإدارية, 2020
§      ملخص الدراسة:        تجسد الهدف الرئيس للدراسة في استخلاص وبيان محددات الإفصاح عن شريک المراجعة Audit Partner وتحديد أثرها على مستوى التحفظ المحاسبي Accounting Conservatism في التقارير المالية بالشرکات المقيدة بالبورصة المصرية، ولتحقيق هذا الهدف ...
محمد موسى شحاته
doaj   +1 more source

The role of institutional shareholders in the relationship between unconditional conservatism and earnings management

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, Marco Maffei, Fiorenza Meucci   +2 more
openaire   +3 more sources

Analysis of a finite volume element scheme for solving the model two-phase nonequilibrium flow problem

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
doaj   +1 more source

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, Fatemeh Karami, Bahareh Ameri   +2 more
doaj   +1 more source

The Relation Between Real Earning Management and Unconditional Accounting Conservatism [PDF]

پژوهش‌های حسابداری و حسابرسی عملیاتی و عملکرد, 2020
Due to the importance of net profit figure, a lot of research has been done on earnings and related issues. Profit is an important criterion for investors in business units that in this regard can be manipulated by business unit managers. Conservatism is
mohsen khoshtinat, maryam gharehdaghi, mahsa kavousi   +2 more
doaj  

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), Ali Bahraminasab, Reza Mamashli   +2 more
doaj   +1 more source