Search Results - subject_exact:"Accounting conservatism"

Tension in financial reporting : reacting to a peer bankruptcy announcement

Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597293

Unsupervised machine learning-based financial anomalies, ESG, and accounting conservatism

Prawat Benyasrisawat; Pakawat Kuboonya-arags - 2026

This study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models. Financial anomaly scores are obtained using unsupervised machine learning to identify reporting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652368

The dark side of digital transformation : digital washing and accounting conservatism

Wei, Cui; Zhou, Hang; Zhang, Xinrui; Ouyang, Shuang - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015331956

The impact of global economic policy uncertainty on accounting conservatism : a research on companies listed in the BIST 100 index

Bellikli, Uğur; Daştan, Abdulkerim - 2025

The aim of this study is to investigate the effect of global economic policy uncertainty on the level of accounting conservatism of companies listed in the Borsa Istanbul-100 index. Regression developed by Basu (1997) was used to determine the conservatism levels of businesses, and within the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015449650

Unravelling the complex link between managers' disclosure of abnormal tone and opportunistic behaviour

Pouryousof, Azam; Nassirzadeh, Farzaneh; Askarany, Davood - 2025

This study investigates the relationship between managers' abnormal disclosure tone and opportunistic behaviour in managerial accounting, grounded in agency theory. Using a quantitative ex-post-facto design, we analysed data from 1411 annual reports of 143 companies listed on the Tehran Stock...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410592

The role of accounting conservatism in the decreasing book equity of U.S. firms

Luo, Haowen; Luo, Bing; Peabody, S. Drew - 2025

We offer a novel explanation for the widespread decline in U.S. firms' reported book equity. We find that accounting conservatism is negatively associated with book equity, a result that is both economically and statistically significant, as well as robust to a variety of model specifications....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457806

Ethical leadership, managerial risk-based incentives, and accounting conservatism : a comparative evidence from Egypt and Saudi Arabia

Abdallah, Maysa Ali M. - 2025

This study investigates how managerial risk-based incentives and ethical leadership influence accounting conservatism in Egyptian and Saudi-listed companies from 2018 to 2020. Drawing on Agency, Upper-Echelons and Social Learning theories, this paper examines the relationship between managerial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613995

Sustainable development and accounting conservatism

Ren, Hao - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484320

Stakeholder orientation and accounting conservatism : evidence from state-level constituency statutes

Radhakrishnan, Suresh; Wang, Ke; Wang, Zheng - 2025

We find that the staggered adoption of state-level constituency statutes leads to a significant decrease in accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions, thereby increasing firms’ stakeholder orientation. As...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015414007

A fall into the pit, a gain in your wit : top managerial career setback experience and accounting conservatism

Su, Zhong-qin; Zhu, Yiting; Su, Wunhong; Zuoping, Xiao - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015403552

Financial report readability and accounting conservatism

Yu, Zhimin - 2022

Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author focuses on qualitative information on financial statements. The author investigates the association between financial report readability and accounting conservatism and uses the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013471389

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Financial report readability and accounting conservatism

Yu, Zhimin - 2022

Article

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Hong, Nguyen Thi Phuong; My, Phan Thi Tra - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456816

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Haat, Mohd Hassan Che; Ismail, Shahnaz; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015457256

View of institutional ownership and value relevance in Indonesia: The nexus of accounting conservatism

Muslim, Ade Imam; Setiawan, Doddy - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606883

Discourage one to encourage another? Deleveraging and accounting conservatism

Liang, Shangkun; Wen, Wen; Lin, Nan - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616149

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - 2024

The study's purpose is to examine the effects of corporate governance (CG) mechanisms on corporate performance (CP) and the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in Egypt. From 2016 through 2020, the sample consisted of 61...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014529050

The puzzling association between accounting conservatism and corporate social responsibility

Daryaei, Abbas Ali; Fattahi, Yasin; Aldbs, Ali - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014531264

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Nguyen Thi Phuong Hong; Phan Thi Tra My - 2024

The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014536207

Unveiling intangible assets : exploring voluntary disclosure and its interaction with accounting conservatism and analyst attention on financing constraints

Li, Congrong; Ning, Zhe - 2024

This paper examines the relationship between the voluntary disclosure of intangible assets and financing constraints using a sample of 2850 listed companies from 2017 to 2021. Additionally, we examine the moderating effects of prudence in accounting and the attention given to the disclosures by...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015338110

The governing role of board gender diversity on conditional accounting conservatism and executive remuneration : performance-based versus equity-based remunerations

Bedeir, Reem Essam - 2024

This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigate the impact on the choice between accounting methods...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015410715

Discourage one to encourage another? : deleveraging and accounting conservatism

Liang, Shangkun; Wen, Wen; Lin, Nan - 2024

Deleveraging policies help mitigate firms' financial risks and reduce systemic economic risks, yet their other consequences need examination. Using data of A-share listed firms in China from 2012 to 2018, we find that after the implementing of the deleveraging policy, the accounting conservatism...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438047

Accounting conservatism in non-state companies and consolidated financial statements

Kimouche, Bilal; Boussenna, Hemza - 2024

Research background: Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative. Purpose: This paper aims to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484762

View of institutional ownership and value relevance in Indonesia : the nexus of accounting conservatism

Muslim, Ade Imam; Setiawan, Doddy - 2024

Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identify how firm size could affect value relevance....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015049408

Impact of accounting conservatism and corporate governance on stock price breakdown in firms listed on the Palestine stock exchange

Talawa, Mohammed; Badwan, Nemer - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402823

CEO facial masculinity and accounting conservatism

Amin, Keval; Feng, Cecilia; Guo, Peng; You, Hong - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014576862

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CEO Facial Masculinity and Accounting Conservatism

Amin, Keval; Feng, Cecilia (Qian); Guo, Peng; You, Hong - 2022

Book / Working Paper

Board secretary succession and environmental information disclosure quality : evidence from heavily polluting firms in China

Yao, Sheng; Chen, Gongyi; Zhu, Ye - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638549

Estimating a firm-year measure of conditional conservatism for non-U.S. firms: evidence from Japan

Yamashita, Tomoaki; Fujiyama, Keishi - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015790545

The moderating role of overlapping audit committee on the relationship between firm profitability and accounting conservatism in Jordan

Laith Alsheyab; Mohd Rizuan Abdul Kadir; Khairul Anuar … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015677368

The conservatism principle and asymmetric preferences over reporting rrrors

Chakravarthy, Jivas; Shields, Timothy W. - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012419252

Do female directors affect accounting conservatism in European Union?

Alves, Sandra - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014527315

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Do female directors affect accounting conservatism in European Union?

Alves, Sandra - 2023

Article

Essays on incentive contract and corporate finance

Yu, Zeng - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014457447

The effect of accounting conservatism on measures of financial constraints

Kim, Taewoo; Lee, Byunghwan; Meng, Bo; Paik, Daniel Gyung - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014279499

Do CEO attributes spur conservatism?

Atwa, Rawan; AlSmadi, Safaa Adnan; Kharabsheh, Buthiena; … - 2023

This study examines the relationship between chief executive officers' (CEOs') characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial and service companies listed on the Amman...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014284705