earnings management, management compensation, financial leverage, capital increase plans, and accounting conservatism. Notably … plans are significant only in companies with negative earnings management. Contrary to expectations, accounting conservatism …

Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author … readability and accounting conservatism and uses the FOG index to measure financial report readability. By using management … with accounting conservatism. Additionally, the author separates the samples into high-compensation incentive and low …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and … model portrays the interaction between JA and accounting conservatism as a moderator in the relationship between CG …

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return … leverage, global diversification and uncertainty environment. In this study, accounting conservatism is equal to non … are five variables impacting on the accounting conservatism with statistical significance of 5%. The independent variable …

Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …