Search Results - subject_exact:"Accounting conservatism"

Tax avoidance and accounting conservatism

Bornemann, Tobias - 2018

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a...

Does accounting conservatism reduce default risk? : evidence from Taiwan

Kuo, Chen-Yin - In: International journal of economics and financial issues … 8 (2018) 4, pp. 227-242

Tax avoidance and accounting conservatism

Bornemann, Tobias - 2018

Can earnings fixated investors survive in a competitive securities market? : implications for sustained price anomalies and mark-to-market accounting

Callen, Jeffrey L.; Luo, Guo Ying - 2018

Accounting conservatism and ownership structure effect : evidence from industrial and financial Jordanian listed companies

Alkordi, Amneh; Al-Nimer, Munther; Dabaghia, Mouhammad - In: International journal of economics and financial issues … 7 (2017) 2, pp. 608-619

The relationship between operating risk and accounting conservatism : evidence from Iranian banking industry

Taghavi, Mehdi; Valahzaghard, Mohammad Khodaei; … - In: Management science letters 4 (2014) 4, pp. 823-828

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...

Succession of family firms and accounting conservatism

Chen, Ying - In: Modern economy 10 (2019) 1, pp. 298-310

Accounting conservatism, business strategy, and ambiguity

Hsieh, Chia-Chun; Ma, Zhiming; Novoselov, Kirill E. - In: Accounting, organizations and society : an … 74 (2019), pp. 41-55

Agency conflicts and accounting conservatism : evidence from exogenous shocks to analyst coverage

Shi, Wei; You, Haifeng - 2016

Accounting characteristics of corporations by Bonds issuing methods : focused on public corporations in South Korea

Hong, Soonwook - In: The journal of applied business research 32 (2016) 4, pp. 1217-1222

Conservative reporting and securities class action lawsuits

Ettredge, Michael L.; Huang, Ying; Zhang, Weining - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 93-118

Earning management and the role of accounting conservatism at firm level

Haque, Abdul; Mughal, Azhar; Zahid, Zohaib - In: International journal of economics and finance 8 (2016) 2, pp. 197-205

Temporal variation and cross-sectional differences of accounting conservatism in emerging countries

Khalifa, Maha; Ben Othman, Hakim; Hussainey, Khaled - In: International journal of accounting, auditing and … 12 (2016) 1, pp. 45-69

Auditor's downward switch, governance, and accountig conservatism

Mitra, Santanu; Jaggi, Bikki; Al-Hayale, Talal - In: Journal of accounting, auditing & finance 31 (2016) 4, pp. 551-581

Accounting conservatism alleviates firm's investment efficiency : an evidence from China

Razzaq, Naveed; Zhang, Rui; Zhou, Donghua - In: International journal of business and economics … 5 (2016) 4, pp. 85-94

The effect of accounting conservatism on corporate investment during the global financial crisis

Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542

Accounting conservatism trends and financial distress : considering the endogeneity of the c-score

Kao, Hui-Sung; Sie, Pei-Jhen - In: International journal of financial research 7 (2016) 4, pp. 149-167

The reaction of analysts to management disclosures and firm characteristics : conservatism and corporate governance

Jeong, Kyunbeom - In: The journal of applied business research 32 (2016) 6, pp. 1629-1647

Audit Committee Effectiveness and Accounting Conservatism a Test of Lagged Effect

Khan, Faisal; Khan, Saif Ur-Rehman; Elshareif, Elgilani - In: International Journal of Corporate Finance and … 5 (2018) 2, pp. 42-64

This article examines the effect of audit committee effectiveness on two measures of accounting conservatism. In addition, this article also investigates the interaction effect of four endogenous variables (i.e. firm's operating risks, leverage, managerial influence, firm's size) and three...

Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment : evidence from the collapse of the junk bond market

Kim, Jaewoo - In: Journal of accounting & economics 65 (2018) 1, pp. 148-168

Audit committee effectiveness and accounting conservatism a test of lagged effect

Khan, Faisal; Khan, Saif Ur-Rehman; Elshareif, Elgilani - In: International journal of corporate finance and … 5 (2018) 2, pp. 42-64

Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism

Gong, Guojin; Luo, Shuqing - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 187-222

The relationship between cash value and accounting conservatism : the role of controlling shareholders

Lin, Cho-Min; Chan, Min-Lee; Chien, I-Hsin; Li, Kuan-Hua - In: International review of economics & finance : IREF 55 (2018), pp. 233-245

The effect of ex ante and ex post conservatism on the cost of equity capital : a quantile regression approach for MENA countries

Khalifa, Maha; Ben Othman, Hakim; Hussainey, Khaled - In: Research in international business and finance 44 (2018), pp. 239-255

Financial reporting quality for banks in Egypt and the UAE

El-Bannany, Magdi - In: Corporate ownership & control : international … 15 (2017/18) 2, pp. 116-131

Accounting conservatism and incentives : intertemporal considerations

Glover, Jonathan C.; Lin, Haijin H. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 181-201

Impact of underwriter reputation on the accounting conservatism of the IPO firm : South Korean cases

Kim, Na-Youn; Hwang, Kook-Jae - In: International journal of economic policy in emerging … 11 (2018) 3, pp. 238-247

Implied cost of capital and accounting conservatism : analytical and empirical evidence

Ketterer, Simeon - 2018

Can earnings fixated investors survive in a competitive securities market? : implications for sustained price anomalies and mark-to-market accounting

Callen, Jeffrey L.; Luo, Guo Ying - In: Journal of accounting and public policy 37 (2018) 2, pp. 99-112

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

Monetary policy, accounting conservatism and trade credit

Dai, Bingbin; Yang, Fan - In: China Journal of Accounting Research 8 (2015) 4, pp. 295-313

Using a sample of A-share listed firms in China during the 2003-2012 period, this paper investigates the effect of accounting conservatism on trade credit, taking changes in monetary policy into account. We find that corporations with higher accounting conservatism obtain more trade credit and...

Institutional investors and conservative financial reporting : evidence from China

Chen, Yue; Li, Lingxiang; Wang, Haizhi; Wang, Peng - In: Eurasian economic review : a journal in applied … 5 (2015) 1, pp. 161-178

Monetary policy, accounting conservatism and trade credit

Dai, Bingbin; Yang, Fan - In: China journal of accounting research : CJAR 8 (2015) 4, pp. 295-313

Using a sample of A-share listed firms in China during the 2003–2012 period, this paper investigates the effect of accounting conservatism on trade credit, taking changes in monetary policy into account. We find that corporations with higher accounting conservatism obtain more trade credit and...

The Effect of Abnormal Operating Cash Flows on Unconditional Conservatism

Aliakbari, M.; Banimahd, B.; Talebnia, Gh.; Roodposhti, … - In: International Journal of Academic Research in … 5 (2015) 1, pp. 39-45

This study attempts to find out the relationship between unconditional accounting conservatism and abnormal operating cash flows in Iranian firms. In this paper, unconditional conservatism is measured by Givoly and Hayen (2002), and abnormal operating cash flows is measured by Dechew and Tang...

Conservatism and corporate cash holdings : a risk prospective

Al-Amri, Khalid; Al-Busaidi, Munther; Akguc, Serkan - In: Investment management and financial innovations 12 (2015) 1, pp. 101-113

Macroeconomic consequences of accounting : the effect of accounting conservatism on macroeconomic indicators and the money supply

Crawley, Michael J. - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 987-1011

Accounting conservatism and creditor recovery rate

Donovan, John; Frankel, Richard M.; Martin, Xiumin - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2267-2303

The implications of research on accounting conservatism for accounting standard setting

Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650

Conservatism in residual income models : theory and supporting evidence

Ashton, David; Wang, Pengguo - In: Accounting and business research : a research quarterly … 45 (2015) 3, pp. 387-410

Ownership structure and accounting conservatism : a literature review

Song, Fangfang - In: Modern economy 6 (2015) 4, pp. 478-483

Aggregation bias in estimates of conditional conservatism : theory and evidence

Cano-Rodríguez, Manuel; Núñez-Nickel, Manuel - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 51-78

Debt maturity structure and accounting conservatism

Khurana, Inder K.; Wang, Changjiang - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 167-203

CEO compensation risk and timely loss recognition

Brockman, Paul; Ma, Tao; Ye, Jianfang - In: Journal of business finance & accounting : JBFA 42 (2015) 1/2, pp. 204-236

Board busyness and crash risk : evidence from Indian stock market

Chauhan, Yogesh; Syamala, Sudhakara Reddy; Wadhwa, Kavita - In: International journal of corporate governance : IJCG 6 (2015) 1, pp. 1-24

An evaluation of Chinese firms' profitability : 2005-2013

Liu, Jing; Ohlson, James A.; Zhang, Weining - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 799-828

Product market competition, legal institutions, and accounting conservatism

Haw, In-Mu G.; Ho, Simon S. M.; Li, Yuansha; Zhang, Feida - In: Journal of international accounting research 14 (2015) 2, pp. 1-39

Board Characteristics' Impact on Accounting Conservatism Before and During the Financial Crisis

Yuner, Pan; Georgakopoulos, Georgios; Vasileiou, … - In: International Journal of Corporate Finance and … 4 (2017) 1, pp. 35-56

This article investigates the extent that board characteristics and board strengths influence the accounting conservatism, estimated by market-based and accrual-based measures, before and during the financial crisis. The percentage of inside directors and the additional directorships (board...

Accounting conservatism and firm growth financed by external debt : the role of debt maturity

Kang, Tony; Lobo, Gerald J.; Wolfe, Michael C. - In: Journal of accounting, auditing & finance 32 (2017) 2, pp. 182-208

Accounting conservatism, corporate governance and political connections

Nor Farizal Mohammed; Ahmed, Kamran; Ji, Xu-dong - In: Asian review of accounting 25 (2017) 2, pp. 288-318