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Year of publication
Subject
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Vorsichtsprinzip 208 Principle of prudence 202 Rechnungswesen 70 Accounting 69 Bilanzpolitik 57 Accounting policy 56 Conservatism 48 Konservatismus 47 IFRS 32 Deutschland 31 Germany 27 Theorie 24 Theory 24 Risiko 19 Risk 18 Accounting conservatism 17 Accounting standards 15 Bilanzierungsgrundsätze 15 accounting conservatism 15 Balancing accounts 14 Bilanzierung 14 Jahresabschluss 14 Risikomanagement 14 Bank 13 Financial statement 13 Asymmetric information 12 Asymmetrische Information 12 Risk management 12 Berichtswesen 11 Bilanz 11 Reporting 11 USA 11 United States 11 Unternehmensbewertung 11 Accrual 10 Corporate Governance 10 Corporate governance 10 Firm valuation 10 Rückstellung 10 Führungskräfte 9
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Online availability
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Free 44 Undetermined 38 CC license 3
Type of publication
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Article 128 Book / Working Paper 88
Type of publication (narrower categories)
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Article in journal 114 Aufsatz in Zeitschrift 114 Hochschulschrift 28 Thesis 22 Graue Literatur 19 Non-commercial literature 19 Aufsatz im Buch 15 Book section 15 Arbeitspapier 13 Working Paper 13 Bibliografie enthalten 6 Bibliography included 6 Dissertation u.a. Prüfungsschriften 3 Collection of articles of several authors 2 Sammelwerk 2 Amtsdruckschrift 1 Case study 1 Collection of articles written by one author 1 Fallstudie 1 Government document 1 Sammlung 1
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Language
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English 131 German 82 French 2 Undetermined 1
Author
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Klein, Martin 5 Francis, Bill B. 4 Hasan, Iftekhar 4 Park, Jong Chool 4 Wu, Qiang 4 Ball, Ray 3 Berndt, Thomas 3 Hussainey, Khaled 3 Kothari, S. P. 3 Nasev, Julia 3 Nikolaev, Valeri V. 3 Van der Hoorn, Han 3 Zhang, Feida 3 Alam, Pervaiz 2 Amin, Keval 2 Ben Othman, Hakim 2 Biddle, Gary C. 2 Bieg, Hartmut 2 Bjornsen, Matt 2 Bornemann, Tobias 2 Cheng, Shijun 2 Cortez, Benjamin 2 Cui, Xin 2 Cunha, Igor 2 Dai, Lili 2 Do, Chuong 2 Duru, Augustine 2 Fischer, Edwin O. 2 Freiberg, Jens 2 García Osma, Beatriz 2 Ge, Rui 2 Goodell, John W. 2 Guo, Peng 2 Guo, Qiang 2 Haaker, Andreas 2 Henselmann, Klaus 2 Huang, Henry He 2 Illueca Muñoz, Manuel 2 Kausar, Asad 2 Khalifa, Maha 2
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Institution
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Dr. Hans-Markus Callsen-Bracker <Firma> 1 Europäische Zentralbank 1 KPMG Schweiz 1
Published in...
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KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 7 Europäische Hochschulschriften / 5 5 Corporate finance / Biz 4 IRZ : Zeitschrift für internationale Rechnungslegung 4 International journal of accounting, auditing and performance evaluation : IJAAPE 4 Journal of accounting and public policy 4 Review of quantitative finance and accounting 4 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 3 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 3 SpringerLink / Bücher 3 Wege zur effizienten Finanzfunktion in Kreditinstituten : Compliance & Performance 3 Working papers in accounting valuation auditing 3 Bank-Archiv : Zeitschrift für das gesamte Bank- und Börsenwesen : journal of banking and financial research 2 Betriebswirtschaftliche Forschung und Praxis : BFuP 2 Journal of accounting & economics 2 Journal of accounting research 2 Journal of business finance & accounting : JBFA 2 Journal of international accounting research 2 Kritisches zu Rechnungslegung und Unternehmensbesteuerung : Festschrift zur Vollendung des 65. Lebensjahres von Theodor Siegel 2 Meditari accountancy research 2 Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung 2 Review of accounting studies 2 Risiko-Manager 2 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 2 The European accounting review 2 The accounting review : a publication of the American Accounting Association 2 WPg : Kompetenz schafft Vertrauen 2 Abacus : a journal of accounting, finance and business studies 1 Accounting and business research 1 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 1 Accounting and taxation review : A&TR 1 Accounting horizons : a quarterly publication of the American Accounting Association 1 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 1 Advances in accounting : a research annual 1 Assurances et gestion des risques : revue trimestrielle 1 Audit 1 Australian accounting review 1 Bank of Finland Research Discussion Paper 1 Bank of Finland research discussion papers 1 Bank- und finanzwirtschaftliche Forschungen 1
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Source
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ECONIS (ZBW) 211 USB Cologne (EcoSocSci) 4 RePEc 1
Showing 1 - 50 of 216
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Uncertainty of Uncertainty and Accounting Conservatism
Cui, Xin; Ma, Tingting; Xie, Xiaochen; Goodell, John W. - 2022
We investigate the impact of uncertainty of uncertainty (UOU) on corporate accounting conservatism, finding a positive association. Mechanism analysis suggests that under UOU, creditor demands for real information drives shifts toward accounting conservatism. Further analysis shows that the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013403012
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Financial report readability and accounting conservatism
Yu, Zhimin - In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-9
Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability and accounting conservatism and uses the...
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CEO Facial Masculinity and Accounting Conservatism
Amin, Keval; Feng, Cecilia (Qian); Guo, Peng; You, Hong - 2022
In this study, we examine the consequences of CEO facial masculinity for accounting conservatism. Facial masculinity is associated with an array of masculine behaviors including aggression, ambition, egocentricity, risk taking, and an increased desire to maintain social status. We predict that...
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The valuation demand for accounting conservatism : evidence from firm-level climate risk measures
Li, Su; Van Zijl, Tony; Willett, Roger - In: China finance review international 14 (2024) 4, pp. 694-718
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The impact of climate risk on accounting conservatism : evidence from developing countries
Khalifa, Maha; Zouaoui, Haykel; Ben Othman, Hakim; … - 2024
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Share pledging by controlling shareholders and accounting conservatism : evidence from India
Avabruth, Suhas M.; Nathan, Siva; Saravanan, Palanisamy - In: Meditari accountancy research 32 (2024) 4, pp. 1349-1374
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CEO facial masculinity and accounting conservatism
Amin, Keval; Feng, Cecilia; Guo, Peng; You, Hong - In: Accounting and business research 54 (2024) 2, pp. 224-254
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The role of accounting conservatism in M&A target selection
Tang, Qingquan; Guo, Jingjing; Huang, Zhihong - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-22
Mergers and acquisitions (M&As) are among the most important investment activities for companies, but they contain great risks. We investigate the role of accounting conservatism in M&A target selection and risk. We find that for risk-averse reasons, firms with high accounting conservatism are...
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Busy boards and accounting conservatism : an Australian perspective
Le, Quyen; Vafaei, Alireza; Ahmed, Kamran; Kutubi, Shawgat - In: Meditari accountancy research 31 (2023) 4, pp. 970-1014
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Peer performance and the asymmetric timeliness of earnings recognition
Fu, Zheng; Ma, Yechi; Li, Suyang; Qiao, Lu - In: International review of financial analysis 85 (2023), pp. 1-18
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Effects of financial flexibility value and accounting conservatism on investment : evidence from mispricing
Chao, Chin-Fang; Lin, Yi-Mien; Wang, Teng-Shih - In: Journal of economics and finance : JEF 47 (2023) 3, pp. 690-706
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On the validity of asymmetric timeliness measures of accounting conservatism
Dietrich, J. Richard; Muller, Karl A. <III>; Riedl, … - In: Review of accounting studies 28 (2023) 4, pp. 2150-2195
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Nonprofit accounting conservatism
Altamuro, Jennifer L. M.; Harris, Erica E. - In: Journal of accounting and public policy 42 (2023) 5, pp. 1-17
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Uncertainty of uncertainty and accounting conservatism
Cui, Xin; Ma, Tingting; Xie, Xiaochen; Goodell, John W. - In: Finance research letters 52 (2023), pp. 1-7
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Political Uncertainty and Accounting Conservatism
Dai, Lili; Ngo, Phong T. H. - 2020
Political uncertainty leads to greater information asymmetry among contracting parties to the firm, resulting in an increased demand for accounting conservatism. Exploiting the exogenous variation in political uncertainty induced by the U.S. gubernatorial election cycle over the period...
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The conservatism principle and asymmetric preferences over reporting rrrors
Chakravarthy, Jivas; Shields, Timothy W. - 2020
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Unemployment Risk and Accounting Conservatism
Chu, Yongqiang - 2020
We examine the effect of labor unemployment risk on corporate accounting conservatism by exploring the relationship between unemployment insurance benefits and conservatism. We find that lower perceived unemployment risk (i.e. higher unemployment insurance benefits) is associated with lower...
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Risk Factor Disclosures and Accounting Conservatism
Wang, Victor X. - 2020
This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC's 2005 mandate that firms disclose “the most significant factors that make the company speculative or risky” in their 10-K filings. By viewing such risk factor disclosures...
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Loan Collateral and Accounting Conservatism
Chen, Jeff Zeyun - 2020
We examine the relation between the use of collateral and accounting conservatism for a sample of Chinese firms during 2001 to 2006. China provides a powerful setting for testing the direct effect of accounting conservatism on collateral requirements because of the government's tight control...
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Accounting Conservatism and Bankruptcy Risk
Biddle, Gary C. - 2020
For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancement and earnings management mitigation...
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Why Do Firms Hold Cash? Evidence from Demographic Demand Shifts
Cunha, Igor - 2019
We exploit variation in demand induced by demographics to provide causal evidence of the precautionary motive of cash holdings. Specifically, we show that firms significantly increase their cash levels in response to exogenous increases in investment opportunities. We also present the dynamics...
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Accounting Conservatism and Banking Expertise on Board of Directors
Nguyen, Tri - 2019
Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure banking expertise based on life-time working history in banks of all individual...
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Accounting Conservatism and Asset Price
Luo, Guo Ying - 2019
This paper presents a static model of a competitive securities market. In the market there are two assets: risk-free asset and risky asset. The payoff of the risk-free asset is one and the payoff of the risky asset is unknown. Rational traders correctly estimate the mean and variance of the...
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Impact of firm-level uncertainty on earnings management and role of accounting conservatism
Haque, Abdul; Fatima, Huma; Abid, Ammar; Qamar, … - In: Quantitative finance and economics 3 (2019) 4, pp. 772-794
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Werthaltigkeitsprüfung im obligationenrechtlichen Jahresabschluss
Passardi, Marco; Rupp, Markus - In: Treuhand und Revision : Jahrbuch ... (2022), pp. 205-222
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The pricing of information asymmetry based on environmental uncertainty and accounting conservatism
Rashidi, Mohsen - In: The international journal of productivity and … 71 (2022) 8, pp. 3121-3137
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Cultural tightness and accounting conservatism
Noh, Minyoung; Cho, Moon Kyung - In: Journal of contemporary accounting & economics 18 (2022) 1, pp. 1-18
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Accounting conservatism and bankruptcy risk
Biddle, Gary C.; Ma, Mary L. Z.; Song, Frank M. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 2, pp. 295-323
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Political connections and accounting conservatism
Baloria, Vishal P. - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 45-66
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Returnee Executives and Accounting Conservatism
Keping, Wu - 2018
Based on the data of Chinese listed companies, this paper examines the impact of returnee's executives on accounting conservatism. We find that employing returnee executives can significantly improve accounting conservatism, especially in companies with weak internal control, high proportion of...
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Tax avoidance and accounting conservatism
Bornemann, Tobias - 2018
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...
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Tax avoidance and accounting conservatism
Bornemann, Tobias - 2018
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...
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Investor Sentiment and Accounting Conservatism
Ge, Rui - 2018
This paper investigates the association between investor sentiment and accounting conservatism. We find that managers recognize economic losses in earnings in a more timely manner during periods of high investor sentiment. Further, the sentiment-conservatism relation is stronger for firms with...
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The Influence of Country-Level Religiosity on Accounting Conservatism
Bjornsen, Matt - 2018
This study investigates how differences in religiosity (i.e., the strength of religion) across countries influence an important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals are more risk-averse and have higher ethical...
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Accounting conservatism and information asymmetry
Odia, O. J.; Osazevbaru, Henry Osahon - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 72-91
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Does accounting conservatism reduce default risk? : evidence from Taiwan
Kuo, Chen-Yin - In: International journal of economics and financial issues … 8 (2018) 4, pp. 227-242
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Implied Cost of Capital and Accounting Conservatism
Karampinis, Nikolaos I.; Lessis, Giannis D. - 2021
In this paper, we illuminate the importance of accounting conservatism adjustments when estimating the implied cost of capital (ICC) with the Residual Income Valuation (RIV) and the Abnormal Earnings Growth (AEG) model. Specifically, we adjust for three main limitations in the research of ICC,...
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Political uncertainty and accounting conservatism
Dai, Lili; Ngo, Phong - In: The European accounting review 30 (2021) 2, pp. 277-307
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Corporate Lobbying, Visibility and Accounting Conservatism
Kong, Xiangting; Radhakrishnan, Suresh; Tsang, Albert - 2017
In this study, we examine the relationship between a firm’s lobbying activities and financial reporting quality using a U.S. setting where public scrutiny of corporate political activities is high. More importantly, we examine whether and how a firm’s visibility shapes the relationship...
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Managerial risk aversion and accounting conservatism
Larmande, François; Stolowy, Hervé - 2017
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Corporate Layoffs and Accounting Conservatism
Jung, Boochun; Kim, Byungki; Lee, Woo-Jong; Yoo, Choong-Yuel - 2017
We examine whether and how accounting conservatism plays a disciplinary role in corporate layoffs. Analyzing 722 layoff announcements in Form 8-K over the period 2004 to 2012, we first document that the level of hiring on average falls short of the optimal level (i.e., under-hiring) even before...
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Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism
Francis, Bill B. - 2016
This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between pre- and post-transition periods. We find that female...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013003193
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Antitakeover Legislation and Accounting Conservatism : New Evidence
Cheng, Shijun - 2016
We examine the effect of second-generation state antitakeover laws (ATLs) on accounting conservatism. We adopt a novel methodology that corrects for selection bias resulting from firms' endogenous incorporation decision. Focusing on the period from when these ATLs became constitutional, we find...
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Accounting conservatism and banking expertise on board of directors
Tri Tri Nguyen; Chau Minh Duong; Nguyet Thi Minh Nguyen; … - In: Review of quantitative finance and accounting 55 (2020) 2, pp. 501-539
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The effect of religion on accounting conservatism
Ma, Lijun; Zhang, Min; Gao, Jingyu; Ye, Tingting - In: The European accounting review 29 (2020) 2, pp. 383-407
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Why do firms hold cash? : evidence from demographic demand shifts
Cunha, Igor; Pollet, Joshua M. - In: The review of financial studies 33 (2020) 9, pp. 4102-4138
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Does accounting conservatism deter short sellers?
Jain, Archana; Jain, Chinmay; Robin, Ashok J. - In: Review of quantitative finance and accounting 54 (2020) 3, pp. 1075-1100
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Did removing prudence from the conceptual framework impact accounting conservatism?
Conway, Elaine - In: International journal of banking, accounting and … 11 (2020) 4, pp. 545-587
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Hedge Fund Intervention and Accounting Conservatism
Cheng, C.S. Agnes - 2015
Hedge fund intervention has been associated with many positive corporate changes and is an important vehicle for informed shareholder monitoring. Effective monitoring has also been positively associated with accounting conservatism. Building upon these prior results, we predict an increase in...
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Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism
Francis, Bill B. - 2015
​This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between pre- and post-transition periods. We find that...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013034426
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