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  • Search: subject:"Conditional conservatism"
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Year of publication
Subject
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Conservatism 60 Konservatismus 59 Conditional conservatism 47 conditional conservatism 45 Accounting policy 44 Bilanzpolitik 44 Accounting 20 Rechnungswesen 20 IFRS 18 Unconditional conservatism 13 Gewinnermittlung 12 Profit determination 12 Asymmetric information 11 Asymmetrische Information 11 unconditional conservatism 10 Conditional Conservatism 9 Gewinn 9 Profit 9 Accounting valuation 8 Bilanzielle Bewertung 8 Corporate governance 8 Principle of prudence 8 Theorie 8 Theory 8 Vorsichtsprinzip 8 Accounting conservatism 7 Accounting standards 7 Agency theory 7 Berichtswesen 7 Bilanzierungsgrundsätze 7 Reporting 7 accounting conservatism 7 Börsenkurs 6 Corporate Governance 6 Prinzipal-Agent-Theorie 6 Share price 6 Cash Flow 5 Cash flow 5 EU countries 5 EU-Staaten 5
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Online availability
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Undetermined 57 Free 29 CC license 4
Type of publication
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Article 91 Book / Working Paper 9 Other 1
Type of publication (narrower categories)
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Article in journal 80 Aufsatz in Zeitschrift 80 Article 5 research-article 4 Arbeitspapier 2 Graue Literatur 2 Non-commercial literature 2 Working Paper 2 Conference paper 1 Konferenzbeitrag 1 Thesis 1
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Language
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English 92 Undetermined 9
Author
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Ben Othman, Hakim 5 Khalifa, Maha 5 Hussainey, Khaled 4 André, Paul 3 Cerqueira, Antonio 3 Filip, Andrei 3 Lawrence, Alastair 3 Manganaris, Panayotis 3 Paugam, Luc 3 Pereira, Cláudia 3 Sloan, Richard G. 3 Zouaoui, Haykel 3 Basu, Sudipta 2 Burke, Qing L. 2 Cano-Rodríguez, Manuel 2 Collins, Daniel W. 2 Dasilas, Apostolos 2 Ha, Joohyung 2 Jarva, Henry 2 Kim, Eung-Gil 2 Liu, Sun 2 Magnan, Michel 2 Nakano, Makoto 2 Nguyen, Tri Tri 2 Núñez-Nickel, Manuel 2 Otsubo, Fumitaka 2 Patatoukas, Panos N. 2 Penalva, Fernando 2 Salehi, Mahdi 2 Sami, Heibatollah 2 Shim, Junyong 2 Spathis, Charalambos T. 2 Srivastava, Anup 2 Sun, Yuan 2 Sunder, Shyam V. 2 Takasu, Yusuke 2 Tse, Senyo 2 Wang, Mengying 2 Abu Hamour, Aiman M. 1 Abu Huson, Yazan 1
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Institution
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Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 2 ESSEC Business School 1 HAL 1 Institute for Monetary and Economic Studies, Bank of Japan 1 Instituto sobre Desarrollo Empresarial (INDEM), Universidad Carlos III de Madrid 1
Published in...
All
Journal of business finance & accounting : JBFA 7 The accounting review : a publication of the American Accounting Association 7 Journal of international accounting auditing & taxation 4 Accounting horizons : a quarterly publication of the American Accounting Association 3 Advances in accounting : a research annual 3 Journal of accounting & economics 3 Journal of applied accounting research 3 Review of quantitative finance and accounting 3 Accounting and business research 2 Journal of Applied Accounting Research 2 Journal of accounting and public policy 2 Journal of accounting, auditing & finance : JAAF 2 Journal of contemporary accounting & economics 2 Meditari accountancy research 2 Review of accounting studies 2 The journal of corporate accounting & finance 2 Working Paper Series / Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 2 Abacus : a journal of accounting, finance and business studies 1 Accounting and finance 1 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 1 Accounting research journal 1 Afro-Asian Journal of Finance and Accounting : AAJFA 1 Applied economics 1 Applied financial economics 1 Asia-Pacific journal of accounting & economics : APJAE 1 Business Economics Working Papers 1 China Journal of Accounting Research 1 China journal of accounting research : CJAR 1 Cogent Business & Management 1 Cogent business & management 1 Discussion paper series / Research Institute for Economics and Business Administration, Kobe University 1 ESSEC Working Papers 1 Finance research letters 1 Future business journal 1 Global Business & Finance Review (GBFR) 1 Global business and finance review 1 IMES Discussion Paper Series 1 IMES discussion paper series / Englische Ausgabe 1 International Journal of Academic Research in Accounting, Finance and Management Sciences 1 International journal of accounting and information management 1
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Source
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ECONIS (ZBW) 82 RePEc 8 EconStor 5 Other ZBW resources 4 BASE 2
Showing 1 - 10 of 101
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Accounting conservatism and firm value in Egypt : the mediating role of tax avoidance
Obiedallah, Yousra R.; El Mahdy, Asmaa Hamdy Abdelaziz … - In: Future business journal 11 (2025) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10015613703
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Relevance of debt- and tax-related motives for conditional conservatism of limited-liability and full-liability firms: evidence from Europe
Bigus, Jochen; Georgiou, Nadine - In: Journal of Business Economics 95 (2025) 2, pp. 385-426
substitutes. Our analyses contribute to prior literature by analyzing how owner liability is related to conditional conservatism …
Persistent link: https://www.econbiz.de/10015437468
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Does conservatism influence earnings management activities? : the case of Singapore and Indonesian firms
Elvina, Vania; Rudiawarni, Felizia Arni; Sulistiawan, Dedhy - In: Montenegrin journal of economics 20 (2024) 2, pp. 43-52
Persistent link: https://www.econbiz.de/10014525782
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Identifying accounting conservatism in the presence of skewness
Jarva, Henry; Lof, Matthijs - In: Review of quantitative finance and accounting 62 (2024) 2, pp. 553-577
Persistent link: https://www.econbiz.de/10014503120
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Generalist CEOs and conditional accounting conservatism
Hrazdil, Karel; Liang, Yi; Ruan, Lufei; Song, Hakjoon - In: Journal of business finance & accounting : JBFA 51 (2024) 7/8, pp. 1693-1723
Persistent link: https://www.econbiz.de/10015127338
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Manager sentiment and conditional conservatism
Collins, Daniel W.; Nguyen, Nhat Q.; Nguyen, Tri Tri - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2336-2370
Persistent link: https://www.econbiz.de/10015127455
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Impact of accounting conservatism on the informativeness of current stock prices f or future earnings
Kim, Eung-Gil; Shim, Junyong - In: Global business and finance review 28 (2023) 5, pp. 67-81
that the current stock returns of firms with strong conditional conservatism contain more information about future earnings … conservatism, conditional conservatism reflects managerial discretion over timely recognition of bad news and results in faster … result also provides indirect evidence that conditional conservatism reflects managerial discretion over timely loss …
Persistent link: https://www.econbiz.de/10014443225
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Effects of corporate financial distress on peer firms : do intra-industry non-distressed firms become more conditionally conservative?
Sun, Jie; Yin, Fangyuan; Altman, Edward I.; Makosa, Lewis - In: Accounting and business research 53 (2023) 6, pp. 646-670
Persistent link: https://www.econbiz.de/10014391341
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Managerial myopia and the unintended real consequences of conditional conservatism
Chung, Byung Hun; Collins, Daniel W.; Song, Jane Z. - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1060-1097
Persistent link: https://www.econbiz.de/10014304138
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Impact of accounting conservatism on the informativeness of current stock prices f or future earnings
Kim, Eung-Gil; Shim, Junyong - In: Global Business & Finance Review (GBFR) 28 (2023) 5, pp. 67-81
that the current stock returns of firms with strong conditional conservatism contain more information about future earnings … conservatism, conditional conservatism reflects managerial discretion over timely recognition of bad news and results in faster … result also provides indirect evidence that conditional conservatism reflects managerial discretion over timely loss …
Persistent link: https://www.econbiz.de/10015098878
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