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  • Search: subject:"conditional conservatism"
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Year of publication
Subject
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Conservatism 59 Konservatismus 58 Conditional conservatism 45 conditional conservatism 43 Accounting policy 42 Bilanzpolitik 42 Accounting 19 Rechnungswesen 19 IFRS 17 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 Bilanzierungsgrundsätze 7 accounting conservatism 7 Agency theory 6 Berichtswesen 6 Börsenkurs 6 Corporate Governance 6 Reporting 6 Share price 6 Cash Flow 5 Cash flow 5 EU countries 5 EU-Staaten 5 Prinzipal-Agent-Theorie 5
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Online availability
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Undetermined 55 Free 27 CC license 3
Type of publication
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Article 87 Book / Working Paper 9 Other 1
Type of publication (narrower categories)
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Article in journal 77 Aufsatz in Zeitschrift 77 Article 4 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 88 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 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 Tri Tri Nguyen 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...
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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 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 applied accounting research 2 Journal of contemporary accounting & economics 2 Meditari accountancy research 2 Review of accounting studies 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 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 International journal of accounting, auditing and performance evaluation : IJAAPE 1 International journal of banking, accounting and finance : IJBAAF 1 International journal of business innovation and research 1
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Source
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ECONIS (ZBW) 79 RePEc 8 EconStor 4 Other ZBW resources 4 BASE 2
Showing 31 - 40 of 97
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Leverage, R&D expenditures, and accounting conservatism : evidence from technology firms
Khalifa, Mariem; Trabelsi, Samir; Matoussi, Hamadi - In: The quarterly review of economics and finance : journal … 84 (2022), pp. 285-304
Persistent link: https://www.econbiz.de/10013334886
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Is conditional conservatism a source of deviations of financial statements from Benford's Law?
Tri Tri Nguyen; Chau Minh Duong; Nguyet Thi Minh Nguyen - In: Journal of applied accounting research 23 (2022) 5, pp. 1024-1046
Persistent link: https://www.econbiz.de/10013454930
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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
Persistent link: https://www.econbiz.de/10013175309
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The effect of cash flow information asymmetry criteria on conservatism in Iran
Salehi, Mahdi; Azimi, Horta - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 1, pp. 105-128
Persistent link: https://www.econbiz.de/10013177295
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Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
Yamashita, Tomoaki; Fujiyama, Keishi - 2022
Persistent link: https://www.econbiz.de/10013503382
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Tax alignment and tax-induced conditional conservatism : an empirical analysis of European private firms
Karjalainen, Jussi; Niskanen, Jyrki; Niskanen, Mervi - In: Nordic journal of business : NJB 67 (2018) 3/4, pp. 183-208
Persistent link: https://www.econbiz.de/10012304126
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The relationship between managerial entrenchment and accounting conservatism
Salehi, Mahdi; Ghanbari, Ebrahim; Orfizadeh, Saleh - In: Journal of Facilities Management 19 (2021) 5, pp. 612-631
Purpose This study aims to assess the relationship between managerial entrenchment and accounting conservatism in Iran. Design/methodology/approach To test hypotheses, all listed companies on the Tehran Stock Exchange during 2013–2018 (six years) that qualified were selected. Given the...
Persistent link: https://www.econbiz.de/10014867772
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Do differences in national cultures affect cross-country conditional conservatism behavior under IFRS?
Guermazi, Walid; Halioui, Khamoussi - In: Research in international business and finance 52 (2020), pp. 1-13
Persistent link: https://www.econbiz.de/10012548542
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Conditional conservatism and the limits to earnings management
García Lara, Juan Manuel; García Osma, Beatriz; … - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-26
Persistent link: https://www.econbiz.de/10012296743
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Conditional conservatism and trade credit during the global financial crisis
Zhang, Yanlei - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-18
Persistent link: https://www.econbiz.de/10012296753
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