Search Results - subject_exact:"Accounting conservatism"

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

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...

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

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

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

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

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

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

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

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

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

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...

Institutional investors and conservative financial reporting : evidence from China

Chen, Yue (contributor); Li, Lingxiang (contributor); … - In: Eurasian economic review 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...

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

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

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

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

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

Schwierigkeitsbewertung beim Mountainbiking - Grundlagenuntersuchung zur Wahrnehmung von Risikofaktoren und fahrtechnischer Schwierigkeit

Siebert, Stefan; Kolleck, Max - In: Wirtschaftsfaktor Sporttourismus : …, (pp. 215-223). 2017

Corporate governance, accounting conservatism, and manipulation

Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437

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

The ethical dimension of management ownership in China

Li, Wei; Wang, Yaping; Wu, Liansheng; Xiao, Jason Zezhong - In: Journal of business ethics : JOBE 141 (2017) 2, pp. 381-392

Antitakeover legislation and accounting conservatism : new evidence

Cheng, Shijun; Duru, Augustine; Zhao, Yijiang - In: Journal of accounting and public policy 36 (2017) 2, pp. 119-140

Properties of optimal accounting rules in a signaling game

Jiang, Xu; Yang, Ming - In: Journal of accounting & economics 63 (2017) 2/3, pp. 499-512

Conservative accounting, IFRS convergence and cash dividend paymentsevidence from China

Bradford, William D.; Chen, Chao; Zhu, Song - In: European financial management : the journal of the … 23 (2017) 3, pp. 376-414

Conservatism and international IPO underpricing

Boulton, Thomas J.; Smart, Scott B.; Zutter, Chad J. - In: Journal of international business studies : JIBS : the … 48 (2017) 6, pp. 763-785

Bank loan loss accounting treatments, credit cycles and crash risk

Andreou, Panayiotis C.; Cooper, Ian; Louca, Christodoulos; … - In: The British accounting review : the journal of the … 49 (2017) 5, pp. 474-492

Does accounting conservatism mitigate the shortcomings of CEO overconfidence?

Hsu, Charles; Novoselov, Kirill E.; Wang, Rencheng - In: The accounting review : a publication of the American … 92 (2017) 6, pp. 77-101

Accounting conservatism, bank lending and firm investment : evidence from a quasi-experiment of China's stimulus package

Pan, Xiaofei - In: Pacific-Basin finance journal 44 (2017), pp. 64-79

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

The role of accounting conservatism in the relationship between ownership structure and firm performance

Hamdan, Allam Mohammed Mousa - In: International journal of critical accounting : IJCA 9 (2017) 5/6, pp. 524-539

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

Gender differences in financial reporting decision-making: Evidence from accounting conservatism

Francis, Bill; Hasan, Iftekhar; Park, Jong Chool; Wu, Qiang - Suomen Pankki - 2014

This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between pre- and post-transition periods. We find that female...

保守主義に関する実証研究の動向 : Conditional conservatismとUnconditional Conservatismの役割

中村, 亮介 - Center for Japanese Business Studies (HJBS), Graduate … - 2014

本論文は，保守主義に関する実証研究の最新動向について検討し，保守主義の役割がどこまで判明しているかを明らかにした。具体的には，保守主義にはConditional Conservatism（CC）とUnconditional...

Investigating Effect of Accounting Conservatism and Earning Quality on Reaction of Investors to Cash Stocks of Companies Accepted in Tehran Stock Exchange

Abedini, Bijan; Ranjbar, Mohammad Hosein; Mozaffari, Azadeh - In: International Journal of Academic Research in … 4 (2014) 1, pp. 331-339

Managers tend to hide bad news about the performance of companies and potentially pretend that they are in a desirable state. In companies with conservative reporting environment, there are more limited management opportunities and motives for hiding bad news. Therefore, in these companies,...

The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets

Mousa, Gehan A. - In: International Journal of Academic Research in … 4 (2014) 4, pp. 210-220

This research examines the association between accounting conservatism and cash dividends of listed firms in the Kingdom of Bahrain. It has addressed two questions. First, does accounting conservatism actually work? Second, can accounting conservatism influence cash dividends of firms in the...

Gender differences in financial reporting decision-making : evidence from accounting conservatism

Francis, Bill B. (contributor); Hasan, Iftekhar (contributor) - 2014

Investigating the effect of tax costs on accounting conservatism : evidence from Tehran Stock Exchange

Asgari, Mohammad Reza; Behpouri, Mohammad Ali - In: Management science letters 4 (2014) 1, pp. 5-10