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Year of publication
Subject
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Principle of prudence 141 Vorsichtsprinzip 141 Accounting policy 125 Bilanzpolitik 125 Accounting 121 Rechnungswesen 121 Accounting conservatism 108 accounting conservatism 102 Conservatism 101 Konservatismus 101 Corporate Governance 52 Corporate governance 52 IFRS 39 Accounting Conservatism 31 Deutschland 25 China 23 Germany 23 Financial crisis 21 Führungskräfte 21 Managers 21 Theorie 21 Theory 21 Finanzkrise 20 USA 20 United States 20 Bank 19 Berichtswesen 18 Reporting 18 Eigentümerstruktur 16 Financial audit 16 Ownership structure 16 Risikomanagement 16 Wirtschaftsprüfung 16 Accrual 15 Jahresabschluss 15 Rückstellung 15 Accounting standards 14 Asymmetric information 14 Asymmetrische Information 14 Corporate disclosure 14
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Online availability
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Undetermined 144 Free 75
Type of publication
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Article 297 Book / Working Paper 78 Other 2
Type of publication (narrower categories)
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Article in journal 248 Aufsatz in Zeitschrift 248 Graue Literatur 25 Non-commercial literature 25 Working Paper 22 Arbeitspapier 19 Hochschulschrift 19 Thesis 18 Aufsatz im Buch 16 Book section 16 Article 9 Bibliografie enthalten 4 Bibliography included 4 Collection of articles of several authors 2 Mehrbändiges Werk 2 Multi-volume publication 2 Sammelwerk 2 Case study 1 Collection of articles written by one author 1 Conference paper 1 Fallstudie 1 Konferenzbeitrag 1 Sammlung 1
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Language
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English 271 German 69 Undetermined 35 French 2
Author
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Hasan, Iftekhar 7 Wu, Qiang 7 Zhang, Feida 6 Klein, Martin 5 Francis, Bill 4 Lobo, Gerald J. 4 Park, Jong Chool 4 Ahmed, Kamran 3 Amir, Eli 3 Berndt, Thomas 3 Bornemann, Tobias 3 Francis, Bill B. 3 Hussainey, Khaled 3 Kallunki, Juha-Pekka 3 Khan, Faisal 3 Lee, Cheol 3 Lee, Edward 3 Li, Yuansha 3 Martínez-Ferrero, Jennifer 3 Nilsson, Henrik 3 Serdarevic, Nino 3 Walker, Martin 3 Wang, Richard Zhe 3 Ahmed, Anwer S. 2 Askarany, Davood 2 Asl, Solmaz Arefi 2 Beisland, Leif Atle 2 Ben Othman, Hakim 2 Bhutta, Umair Saeed 2 Bigus, Jochen 2 Callen, Jeffrey L. 2 Campa, Domenico 2 Cano-Rodríguez, Manuel 2 Caskey, Judson 2 Cheng, Chia-Ling 2 Cheng, Shijun 2 Correia, Anabela Batista 2 Cortez, Benjamin 2 Dai, Bingbin 2 Dai, Lili 2
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Institution
All
Research Institute for Economics and Business Administration, Kobe University 2 Suomen Pankki 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 C.E.P.R. Discussion Papers 1 Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management 1 Department of Economics, University of Waterloo 1 Europäische Zentralbank 1 HAL 1 Institut ekonomických studií, Univerzita Karlova v Praze 1 Instituto sobre Desarrollo Empresarial (INDEM), Universidad Carlos III de Madrid 1 KPMG Schweiz 1
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Published in...
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The accounting review : a publication of the American Accounting Association 9 Review of quantitative finance and accounting 8 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Journal of accounting and public policy 6 Journal of business finance & accounting : JBFA 5 Corporate finance / Biz 4 IRZ : Zeitschrift für internationale Rechnungslegung 4 International journal of accounting, auditing and performance evaluation : IJAAPE 4 Journal of accounting & economics 4 Review of accounting & finance 4 China journal of accounting research : CJAR 3 Europäische Hochschulschriften / 5 3 International Journal of Academic Research in Accounting, Finance and Management Sciences 3 International journal of financial research 3 International review of financial analysis 3 Journal of Accounting and Economics 3 Journal of contemporary accounting & economics 3 Journal of international accounting research 3 Managerial auditing journal 3 Review of accounting studies 3 The British accounting review : the journal of the British Accounting Association 3 The European accounting review 3 The journal of applied business research 3 Wege zur effizienten Finanzfunktion in Kreditinstituten : Compliance & Performance 3 Working papers in accounting valuation auditing 3 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 2 Advances in accounting : a research annual 2 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 2 Asia-Pacific journal of financial studies 2 Asian journal of accounting research 2 Auditing : a journal of practice & theory 2 Bank of Finland Research Discussion Papers 2 Bank-Archiv : Zeitschrift für das gesamte Bank- und Börsenwesen : journal of banking and financial research 2 Betriebswirtschaftliche Forschung und Praxis : BFuP 2 China Journal of Accounting Research 2 Cogent economics & finance 2 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 2 Corporate ownership & control : international scientific journal 2 Discussion Paper Series / Research Institute for Economics and Business Administration, Kobe University 2
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Source
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ECONIS (ZBW) 324 RePEc 36 EconStor 12 BASE 3 Other ZBW resources 2
Showing 1 - 50 of 377
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Do CEO attributes spur conservatism?
Atwa, Rawan; AlSmadi, Safaa Adnan; Kharabsheh, Buthiena; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-15
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://ebtypo.dmz1.zbw/10014284705
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The effect of accounting conservatism on measures of financial constraints
Kim, Taewoo; Lee, Byunghwan; Meng, Bo; Paik, Daniel Gyung - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 166-186
Persistent link: https://ebtypo.dmz1.zbw/10014279499
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Confucian culture and accounting conservatism : evidence from China
Du, Xingqiang; Lai, Shaojuan; Zeng, Quan - In: China journal of accounting studies 10 (2022) 4, pp. 549-589
This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese-listed firms during the period of 2001-2017, our findings reveal that Confucian culture, measured as the number of Confucian temples (schools) within a specific radius around a firm,...
Persistent link: https://ebtypo.dmz1.zbw/10013539302
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Accounting conservatism and corporate cross- listing : the mediating effect of the corporate governance
M'rad, Mouna - In: Cogent economics & finance 10 (2022) 1, pp. 1-24
The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross- listing decision and the mediating role of the corporate governance mechanisms: board of directors’ characteristics and ownership structure, on this relationship. Using a sample...
Persistent link: https://ebtypo.dmz1.zbw/10013431572
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Financial report readability and accounting conservatism
In: Journal of risk and financial management : JRFM 15 (2022) 10, pp. 1-9
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://ebtypo.dmz1.zbw/10013471389
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Accounting conservatism and earnings quality
Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18
Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...
Persistent link: https://ebtypo.dmz1.zbw/10013401816
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Accounting conservatism and earnings quality
Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of Risk and Financial Management 15 (2022) 9, pp. 1-18
Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...
Persistent link: https://ebtypo.dmz1.zbw/10014332612
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Financial report readability and accounting conservatism
Yu, Zhimin - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-9
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://ebtypo.dmz1.zbw/10014332653
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Intellectual structure and evolution of accounting conservatism research: Past trends and future research suggestions
Bhutta, Umair Saeed; Martins, Jéssica Nunes; Mata, … - In: International Journal of Financial Studies 9 (2021) 3, pp. 1-13
Accounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundamental functional areas of organizations....
Persistent link: https://ebtypo.dmz1.zbw/10013200360
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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice / D 29 (2021) 2, pp. 1-17
The purpose of this paper is to examine the effect of the adoption of converged to IFRS national standards on accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership, management ownership, concentration of ownership, board size,...
Persistent link: https://ebtypo.dmz1.zbw/10012672056
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Intellectual structure and evolution of accounting conservatism research : past trends and future research suggestions
Bhutta, Umair Saeed; Martins, Jéssica Nunes; Mata, … - In: International Journal of Financial Studies : open … 9 (2021) 3, pp. 1-13
Accounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundamental functional areas of organizations....
Persistent link: https://ebtypo.dmz1.zbw/10012588087
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Accounting reforms and accounting quality : evidence from Algeria
Bilal, Kimouche - In: The review of economic and business studies : REBS 14 (2021) 1, pp. 33-53
Persistent link: https://ebtypo.dmz1.zbw/10012631661
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The role of accounting conservatism in M&A target selection
Tang, Qingquan; Guo, Jingjing; Huang, Zhihong - In: China journal of accounting research : CJAR 14 (2021) 4, pp. 1-22
Mergers and acquisitions (M&As) are among the most important investment activities for companies, but they contain great risks. We investigate the role of accounting conservatism in M&A target selection and risk. We find that for risk-averse reasons, firms with high accounting conservatism are...
Persistent link: https://ebtypo.dmz1.zbw/10012692628
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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
Persistent link: https://ebtypo.dmz1.zbw/10011979570
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Peer performance and the asymmetric timeliness of earnings recognition
Ma, Yechi; Li, Suyang; Qiao, Lu - In: International review of financial analysis 85 (2023), pp. 1-18
Persistent link: https://ebtypo.dmz1.zbw/10014234912
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Strategic emphasis and accounting conservatism
Noh, Minyoung; Park, Jimi; Yoo, Shijin - In: Managerial finance 49 (2023) 3, pp. 443-469
Persistent link: https://ebtypo.dmz1.zbw/10014227220
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A study of Silicon Valley firms' accounting losses
Ivanov, Stoyu I.; Faulkner, Matthew - In: Managerial finance 49 (2023) 3, pp. 512-528
Persistent link: https://ebtypo.dmz1.zbw/10014227227
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CEO origin and stock price crash risk : insider versus outsider CEOs
Choi, Heeick; Karim, Khondkar E. - In: Corporate governance : an international review 31 (2023) 1, pp. 105-126
Persistent link: https://ebtypo.dmz1.zbw/10014261327
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Regional social capital and stock price crash risk : evidence from the US
Zadeh, Mohammad Hendijani - In: Finance research letters 51 (2023), pp. 1-9
Persistent link: https://ebtypo.dmz1.zbw/10014286721
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Critical audit matters : litigation, quality and conservatism
Elshafie, Essam - In: Review of accounting & finance 22 (2023) 3, pp. 294-328
Persistent link: https://ebtypo.dmz1.zbw/10014302215
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Investor sentiment and accounting conservatism : evidence from Iran
Aliahmadi, Saeid - In: Journal of financial reporting & accounting : JFRA 21 (2023) 2, pp. 401-419
Persistent link: https://ebtypo.dmz1.zbw/10014304861
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The impact of board gender diversity in reducing abnormal accruals
Ssekiboobo, Diana L. K.; Akileng, Godfrey; Namanya, David - In: International journal of governance and financial … 1 (2023) 4, pp. 315-350
Persistent link: https://ebtypo.dmz1.zbw/10014312061
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Association between restrictive covenants and accounting conservatism : evidence from US public debt
Houaneb, Amira; Talbi, Dorra - In: Journal of financial reporting & accounting : JFRA 21 (2023) 2, pp. 344-369
Persistent link: https://ebtypo.dmz1.zbw/10014304858
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Reshaping gender quotas in the boardroom : women's participation and accounting conservatism in Indonesia
Marziana Madah Marzuki; Chatrudee Jongsureyapart - In: International journal of managerial and financial … 15 (2023) 1, pp. 1-25
Persistent link: https://ebtypo.dmz1.zbw/10014315593
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How do institutional investors influence accounting conservatism in China?
Ma, Shiguang; Pan, Xiaofei - In: Accounting and finance 63 (2023) S2, pp. 2719-2754
Persistent link: https://ebtypo.dmz1.zbw/10014302165
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The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24
Persistent link: https://ebtypo.dmz1.zbw/10014301970
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Busy boards and accounting conservatism : an Australian perspective
Le, Quyen; Vafaei, Alireza; Ahmed, Kamran; Kutubi, Shawgat - In: Meditari accountancy research 31 (2023) 4, pp. 970-1014
Persistent link: https://ebtypo.dmz1.zbw/10014362603
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Accounting conservatism and uncertainty in business environments : using financial data of listed companies in the Tehran stock exchange
Hejranijamil, Marziyeh; Hejranijamil, Afsane; … - In: Asian journal of accounting research 5 (2020) 2, pp. 179-194
Persistent link: https://ebtypo.dmz1.zbw/10012395702
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Females in governance and corporate tax avoidance : the moderating effect of accounting conservatism
Suleiman, Salami - In: Malaysian management journal : MMJ 24 (2020), pp. 165-193
Persistent link: https://ebtypo.dmz1.zbw/10012317456
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The conservatism principle and asymmetric preferences over reporting rrrors
Chakravarthy, Jivas; Shields, Timothy W. - 2020
Persistent link: https://ebtypo.dmz1.zbw/10012419252
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Value of cash and accounting conservatism: The role of audit quality and firm growth
Daryaei, Abbas Ali; Fattahi, Yasin; Hasani, Ramazan; … - In: Cogent Economics & Finance 8 (2020) 1, pp. 1-23
The primary aim of the present research was to fill the significant gap in the accounting literature, which is widely acknowledged, regarding the association between conservative accounting and the value of cash, particularly in emerging Islamic stock markets. By using a sample including all the...
Persistent link: https://ebtypo.dmz1.zbw/10014001374
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Value of cash and accounting conservatism : the role of audit quality and firm growth
Daryaei, Abbas Ali; Fattahi, Yasin; Hasani, Ramazan; … - In: Cogent economics & finance 8 (2020) 1, pp. 1-23
The primary aim of the present research was to fill the significant gap in the accounting literature, which is widely acknowledged, regarding the association between conservative accounting and the value of cash, particularly in emerging Islamic stock markets. By using a sample including all the...
Persistent link: https://ebtypo.dmz1.zbw/10013179577
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Loan Collateral and Accounting Conservatism
Chen, Jeff Zeyun - 2020
We examine the relation between the use of collateral and accounting conservatism for a sample of Chinese firms during 2001 to 2006. China provides a powerful setting for testing the direct effect of accounting conservatism on collateral requirements because of the government's tight control...
Persistent link: https://ebtypo.dmz1.zbw/10012857488
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Risk Factor Disclosures and Accounting Conservatism
Wang, Victor X. - 2020
This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC's 2005 mandate that firms disclose “the most significant factors that make the company speculative or risky” in their 10-K filings. By viewing such risk factor disclosures...
Persistent link: https://ebtypo.dmz1.zbw/10012850471
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Does accounting conservatism make good news forecasts more credible and bad news forecasts less alarming?
D'Augusta, Carlo - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 1, pp. 77-113
Persistent link: https://ebtypo.dmz1.zbw/10012794262
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Warrants in the financial management decisions of innovative firms
Park, Hyuna - In: The journal of futures markets 42 (2022) 2, pp. 276-295
Persistent link: https://ebtypo.dmz1.zbw/10012817884
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Family ownership, family identity of CEO, and accounting conservatism : evidence from Taiwan
Hsu, Hwa-Hsien; Tsao, Shou-Min; Lin, Che-Hung - In: Accounting forum 46 (2022) 4, pp. 315-343
Persistent link: https://ebtypo.dmz1.zbw/10013555094
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Do geographically nearby major customers mitigate suppliers' stock price crash risk?
Cao, Feng; Yuan, Rongli - In: The British accounting review : the journal of the … 54 (2022) 6, pp. 1-24
Persistent link: https://ebtypo.dmz1.zbw/10013535737
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The effect of external monitoring on conservative financial reporting in the property-casualty insurance industry
Reddic, Willie D.; Bisco, Jill; Booker, Kayla D. - In: Auditing : a journal of practice & theory 41 (2022) 4, pp. 179-197
Persistent link: https://ebtypo.dmz1.zbw/10013503414
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Estimating a firm-year measure of conditional conservatism for non-U.S. firms : evidence from Japan
Yamashita, Tomoaki; Fujiyama, Keishi - 2022
Persistent link: https://ebtypo.dmz1.zbw/10013503382
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Cultural tightness and accounting conservatism
Noh, Minyoung; Cho, Moon Kyung - In: Journal of contemporary accounting & economics 18 (2022) 1, pp. 1-18
Persistent link: https://ebtypo.dmz1.zbw/10013210025
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Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China
Pan, Yukun; Zhao, Rui - In: Emerging markets, finance and trade : EMFT 58 (2022) 7, pp. 1975-1987
Persistent link: https://ebtypo.dmz1.zbw/10013190243
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Do directors have style? : board interlock and accounting properties
Karim, Khondkar E.; Li, Jiayan; Lin, Karen Jingrong; … - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 3-32
Persistent link: https://ebtypo.dmz1.zbw/10013166705
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Real earnings management, manipulation incentives and accounting conservatism : evidence from China
Yuan, Kun; Zeng, Detao; Yuan, Xiangyi; Lan, Fei - In: Emerging markets, finance and trade : EMFT 58 (2022) 4, pp. 939-951
Persistent link: https://ebtypo.dmz1.zbw/10013167054
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Effects of air pollution on accounting conservatism
Wu, Junfeng; Liu, Baohua; Chang, Samuel; Chan, Kam C. - In: International review of financial analysis 84 (2022), pp. 1-13
Persistent link: https://ebtypo.dmz1.zbw/10013472881
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Common ownership and stock price crash risk : evidence from China
Jiang, Ping; Ma, Yunbiao; Shi, Beibei - In: Australian economic papers 61 (2022) 4, pp. 876-912
Persistent link: https://ebtypo.dmz1.zbw/10013479435
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Directors' and officers' liability insurance and accounting conservatism : empirical evidence from China
Jia, Wanjiao; Bi, Shuoshuo; Du, Yingjie - In: Managerial auditing journal 37 (2022) 8, pp. 1091-1112
Persistent link: https://ebtypo.dmz1.zbw/10013407362
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The effects of state ownership and tax rate cuts on accounting conservatism : evidence from Vietnam
Le, Ben; Moore, Paula Hearn - In: Pacific accounting review 34 (2022) 2, pp. 197-224
Persistent link: https://ebtypo.dmz1.zbw/10013412056
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Accounting conservatism and the fulfilment of the target's performance commitment in valuation adjustment mechanism contracts
Zeng, Shiyun; Li, Wenfei; Tang, Qingquan - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 6, pp. 1497-1517
Persistent link: https://ebtypo.dmz1.zbw/10013415531
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The effect of government industrial policies on corporate accounting conservatism
Wang, Qiong; Lee, Edward; Wang, Kemin; Zhang, Xin - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-23
Persistent link: https://ebtypo.dmz1.zbw/10013429195
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