Search Results - subject:"Unconditional conservatism"

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

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

accounting conservatism into conditional and unconditional conservatism and investigate whether the relation between current … recognition compared to unconditional conservatism, and thereby, deteriorates the informativeness of current returns for future …. However, our results show that informativeness of current stock returns on future earnings does not change under unconditional …

Persistent link: https://www.econbiz.de/10015098878

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

Persistent link: https://www.econbiz.de/10014443225

The impact of climate risk on accounting conservatism : evidence from developing countries

Khalifa, Maha; Zouaoui, Haykel; Ben Othman, Hakim; … - 2024

Persistent link: https://www.econbiz.de/10015398623

Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning

Subedi, Meena - In: International journal of accounting and information … 32 (2024) 2, pp. 308-344

Persistent link: https://www.econbiz.de/10014549046

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

Persistent link: https://www.econbiz.de/10015078902

Moderating effect of IFRS adoption on accounting conservatism and cost of equity: evidence from Canadian ESG data

Chouaibi, Yamina; Belhouchet, Saida - In: Journal of Global Responsibility 14 (2023) 4, pp. 492-515

between unconditional conservatism and the cost of equity. In addition, IFRS adoption moderates the relationship between …

Persistent link: https://www.econbiz.de/10014871577

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

Persistent link: https://www.econbiz.de/10014362603

The impact of climate risk on accounting conservatism: evidence from developing countries

Khalifa, Maha; Zouaoui, Haykel; Ben Othman, Hakim; … - In: Journal of Applied Accounting Research 25 (2023) 3, pp. 570-593

Purpose The authors examine the effect of climate risk on accounting conservatism for a sample of listed companies operating in 26 developing countries. Design/methodology/approach The authors employ the Climate Risk Index (CRI) developed by Germanwatch to capture the severity of losses due to...

Persistent link: https://www.econbiz.de/10015348564

Unconditional conservatism under the Chinese version of IFRS

Barhamzaid, Zuhair A. A. - In: China Journal of Accounting Research 12 (2019) 4, pp. 395-409

This study explores the level of unconditional conservatism (UNCC) in accounting after China's convergence with …

Persistent link: https://www.econbiz.de/10012621033