Search Results - subject:"conditional conservatism"

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

Manager sentiment and conditional conservatism

Collins, Daniel W.; Nguyen, Nhat Q.; Tri Tri Nguyen - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2336-2370

Persistent link: https://www.econbiz.de/10015127455

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

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

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

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

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 effect of internal control and corporate social responsibility on conditional accounting conservatism : evidence from France

Boulhaga, Mounia; Elbardan, Hany; Elmassri, Moataz - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 228-241

Persistent link: https://www.econbiz.de/10014279503

Accounting conservatism and economic conditions : evidence from the GIPS and the UK

Pereira, Cláudia; Cerqueira, Antonio - In: Revista de Contabilidad 26 (2023) 1, pp. 46-58

Persistent link: https://www.econbiz.de/10013498901

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