Search Results - subject:"conditional conservatism"

Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe

André, Paul; Filip, Andrei; Paugam, Luc - ESSEC Business School - 2013

We study the effect of the mandatory adoption of IFRS in Europe in 2005 on conditional conservatism. To capture … conditional conservatism, we use three measures: the Basu (1997) measure, the Khan and Watts (2009) measure, and a measure … conservative but that inappropriate application of conditional conservatism principles may have prevented financial reporting from …

Persistent link: https://www.econbiz.de/10010832996

The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism

Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 119-144

Persistent link: https://www.econbiz.de/10011933690

Profitability news or valuation news? : a diagnostic analysis on the different news components in conditional conservatism

Hung, Shengmin; Qiao, Zheng - In: Asia-Pacific journal of accounting & economics : APJAE 25 (2018) 3/4, pp. 496-513

Persistent link: https://www.econbiz.de/10011986657

Accounting conservatism : a life cycle perspective

Hansen, James C.; Hong, Keejae; Park, Sang Hyun - In: Advances in accounting : a research annual 40 (2018), pp. 76-88

Persistent link: https://www.econbiz.de/10011865535

Conditional conservatism and labor investment efficiency

Ha, Joohyung; Feng, Mingming - In: Journal of contemporary accounting & economics 14 (2018) 2, pp. 143-163

Persistent link: https://www.econbiz.de/10011887346

Defining, measuring, and modeling accruals : a guide for researchers

Larson, Chad R.; Sloan, Richard G.; Zha Giedt, Jenny - In: Review of accounting studies 23 (2018) 3, pp. 827-871

Persistent link: https://www.econbiz.de/10011900437

Why are losses less persistent than profits? : curtailments vs. conservatism

Lawrence, Alastair; Sloan, Richard G.; Sun, Estelle - In: Management science : journal of the Institute for … 64 (2018) 2, pp. 673-694

Persistent link: https://www.econbiz.de/10011823113

Conditionally conservative fair value measurements

Badia, Marc; Duro, Miguel; Penvala, Fernando; Ryan, … - In: Journal of accounting & economics 63 (2017) 1, pp. 75-98

Persistent link: https://www.econbiz.de/10011689381

Identifying conditional conservatism in financial accounting data : theory and evidence

Dutta, Sunil; Patatoukas, Panos N. - In: The accounting review : a publication of the American … 92 (2017) 4, pp. 191-216

Persistent link: https://www.econbiz.de/10011741570

Big 4 auditing companies, earnings manipulation and earnings conservatism : evidence from an emerging market

Mokoaleli-Mokoteli, Thabang; Iatridis, George - In: Investment management and financial innovations 14 (2017) 1, pp. 35-45

Persistent link: https://www.econbiz.de/10011815743