Similar Search Results

Accounting Conservatism in the Property-Liability Insurance Industry

Cummins, J David - 2020

loss reserve accruals since it is the most significant accruals on the balance sheet. One benefit of studying the P …&L insurance industry is that we have specific and detailed information regarding the development of loss reserve accruals over …

Persistent link: https://www.econbiz.de/10012854670

The moderating effect of political connection on the relationship between non-audit services and accounting quality : evidence from an emerging market

Zarefar, Arumega; Nurul Azlin Azmi; Wan Adibah Wan Ismail; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-24

This study investigates whether the provision of non-audit services (NAS) is associated with accounting quality and whether political connection moderates the relationship between the NAS and accounting quality. The sample includes 2,245 firm-year observations from Malaysia during the period...

Persistent link: https://www.econbiz.de/10014500638

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

suggest that timely loss recognition in accounting earnings enables lenders, shareholders, and boards of directors to identify …. However, this conjecture has not been tested empirically. Consistent with this notion, we find that timely loss recognition …. Accordingly, thereafter, the fund providers and board of directors are likely to demand improved timeliness of loss recognition …

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

Consequences of financial reporting quality on corporate performance : evidence at the international level

Martínez-Ferrero, Jennifer - In: Estudios de economía 41 (2014) 1, pp. 49-88

This paper examines the consequences of Financial Reporting Quality (FRQ) on Corporate Performance, using three proxies of FRQ: (i) earnings quality; (ii) conservatism; and (iii) accruals quality. Our purpose is to analyze the effect of a good FRQ on financial performance (FP) measured by the...

Persistent link: https://www.econbiz.de/10010385817

Accounting Comparability, Financial Reporting Quality, and the Pricing of Accruals

Chen, Anthony - 2019

This study examines the impact of accounting comparability on financial reporting quality and the extent to which financial statement users understand the implications of firms' accruals. We predict that comparability improves the information environment, which not only enhances the ability of...

Persistent link: https://www.econbiz.de/10012862516

Managerial risk incentives and accounting conservatism

Hu, Chengru; Jiang, Wei - In: Review of quantitative finance and accounting 52 (2019) 3, pp. 781-813

Persistent link: https://www.econbiz.de/10012171729

Discretionary Accounting Choices and CEO Compensation

Balsam, Steven - 2014

This paper make four important contributions to the accounting literature. First, it shows that discretionary accruals are associated with CEO cash compensation, but that the coefficient is significantly less than that on nondiscretionary accruals. Second, a differential reaction is found to...

Persistent link: https://www.econbiz.de/10014124276

The Management of Accounting Numbers : Case Study Evidence from the 'Crash' of an Airline

Jorissen, Ann - 2009

Financial misrepresentation has usually been analysed by large-scale empirical research. However the generality gained from such an approach is at the cost of understanding the rich and complex nature of financial misrepresentation in real organizations. We adopt a case study approach to gain...

Persistent link: https://www.econbiz.de/10013153401

Accounting Rule Reform and Conditional Conservatism

Zhang, Juan; Grace, Martin F. - 2023

specific and detailed firm-year level data about loss accrual development. We develop a new method of assessing conditional … conservatism, measuring it as the concavity of an insurer’s loss development curve. We study the U.S. domiciled P&L insurance …

Persistent link: https://www.econbiz.de/10014264087

Taxes and Financial Reporting : Evidence from Discretionary Investment Write-Offs in Italy

Arachi, Giampaolo - 2010

This paper provides further empirical evidence on the relationship between taxes and financial reporting by focusing on accounting decisions to write-offs equity investments. The analysis is based on panel data for Italian companies. In the period 1998-2006 the Italian corporate income tax has...

Persistent link: https://www.econbiz.de/10013135525