Search Results - subject:"conditional conservatism"

Asymmetric timeliness and the resolution of investor disagreement and uncertainty at earnings announcements

Barth, Mary E.; Landsman, Wayne R.; Raval, Vivek; Wang, Sean - In: The accounting review : a publication of the American … 95 (2020) 4, pp. 23-50

Persistent link: https://www.econbiz.de/10012297211

Is corporate social responsibility performance related to conditional accounting conservatism?

Burke, Qing L.; Chen, Po-Chang; Lobo, Gerald J. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 19-40

Persistent link: https://www.econbiz.de/10012297540

Conditional accounting conservatism : exploring the impact of changes in institutional frameworks in four countries

Moy, Melissa; Heaney, Richard A.; Tarca, Ann; Van Zyl, … - In: Journal of contemporary accounting & economics 16 (2020) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10012421444

Did removing prudence from the conceptual framework impact accounting conservatism?

Conway, Elaine - In: International journal of banking, accounting and … 11 (2020) 4, pp. 545-587

Persistent link: https://www.econbiz.de/10012505129

Asymmetric loan loss provision models

Basu, Sudipta; Vitanza, Justin; Wang, Wei - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-21

Persistent link: https://www.econbiz.de/10012494843

Nonfinancial stakeholder orientation and conditional accounting conservatism

Burke, Qing Liao; Wang, Mengying; Zhao, Yijia - In: Review of Pacific Basin financial markets and policies 23 (2020) 4, pp. 2050031-1-2050031-46

Persistent link: https://www.econbiz.de/10012496956

Regulation of capital flows : effects on liquidity and the role of financial reporting quality

Kosmidou, Kyriaki; Kousenidis, Dimitrios V.; Ladas, Anestis - In: Journal of economic behavior & organization : JEBO 175 (2020), pp. 86-97

Persistent link: https://www.econbiz.de/10012289840

Gender differences in executive compensation on British corporate boards : the role of conditional conservatism

Al-Shaer, Habiba; Harakeh, Mostafa - In: The international journal of accounting : TIJA 55 (2020) 1, pp. 2050002-1-2050002-48

Persistent link: https://www.econbiz.de/10012293346

Timely loss recognition and termination of unprofitable projects

Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China Journal of Accounting Research 8 (2015) 3, pp. 147-167

Ideally, firms should discontinue projects that become unprofitable. Managers, however, continue to operate such projects because of their limited employment horizons and empire-building motivations (Jensen, 1986; Ball, 2001). Prior studies suggest that timely loss recognition in accounting earnings...

Persistent link: https://www.econbiz.de/10011937008

Timely loss recognition and termination of unprofitable projects

Srivastava, Anup; Sunder, Shyam V.; Tse, Senyo - In: China journal of accounting research : CJAR 8 (2015) 3, pp. 147-167

Persistent link: https://www.econbiz.de/10011844455