Search Results - subject_exact:"Accounting conservatism"

Succession of family firms and accounting conservatism

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

Persistent link: https://ebtypo.dmz1.zbw/10012005684

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

Persistent link: https://ebtypo.dmz1.zbw/10011932151

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

Persistent link: https://ebtypo.dmz1.zbw/10011933701

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

Persistent link: https://ebtypo.dmz1.zbw/10011966798

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

Persistent link: https://ebtypo.dmz1.zbw/10011972343

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

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...

Persistent link: https://ebtypo.dmz1.zbw/10011949178

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

Persistent link: https://ebtypo.dmz1.zbw/10011992984

Measuring the effect of disclosure quality of integrated business reporting on the predictive power of accounting information and firm value

Melegy, Magdy Abdul Hakim; Alain, Alaa Mohamad Malo - In: Management science letters 10 (2020) 6, pp. 1377-1388

Persistent link: https://ebtypo.dmz1.zbw/10012152632

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

Persistent link: https://ebtypo.dmz1.zbw/10011739222

Conservatism and international IPO underpricing

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

Persistent link: https://ebtypo.dmz1.zbw/10011745089

Factors influencing accounting conservatism in Banks : the UAE case

El-Bannany, Magdi - In: Journal of governance and regulation : international … 6 (2017) 2, pp. 14-21

Persistent link: https://ebtypo.dmz1.zbw/10011878170

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

Persistent link: https://ebtypo.dmz1.zbw/10011806661

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

Persistent link: https://ebtypo.dmz1.zbw/10011780678

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

Persistent link: https://ebtypo.dmz1.zbw/10011789388

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

Persistent link: https://ebtypo.dmz1.zbw/10012017632

The influence of country-level religiosity on accounting conservatism

Bjornsen, Matt; Do, Chuong; Omer, Thomas C. - In: Journal of international accounting research 18 (2019) 1, pp. 1-26

Persistent link: https://ebtypo.dmz1.zbw/10012212917

Investor sentiment and accounting conservatism

Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102

Persistent link: https://ebtypo.dmz1.zbw/10012121889

Bank lending standards and borrower accounting conservatism

Khan, Urooj; Lo, Alvis K. - In: Management science : journal of the Institute for … 65 (2019) 11, pp. 5337-5359

Persistent link: https://ebtypo.dmz1.zbw/10012125968

CFO tenure, CFO board membership and accounting conservatism

Muttakin, Mohammad Badrul; Khan, Arifur; Tanewski, George - In: Journal of contemporary accounting & economics 15 (2019) 3, pp. 1-20

Persistent link: https://ebtypo.dmz1.zbw/10012133452

Accounting conservatism and corporate governance : evidence from the Indian banking sector

Vishnani, Sushma; Bhatia, Meena - In: International journal of Indian culture and business … 19 (2019) 3, pp. 303-318

Persistent link: https://ebtypo.dmz1.zbw/10012145960

Do family firms choose conservative accounting practices?

Raithatha, Mehul; Shaw, Tara Shankar - In: The international journal of accounting : TIJA 54 (2019) 4, pp. 1950014-1-1950014-44

Persistent link: https://ebtypo.dmz1.zbw/10012173378

Impact of firm-level uncertainty on earnings management and role of accounting conservatism

Haque, Abdul; Fatima, Huma; Abid, Ammar; Qamar, … - In: Quantitative finance and economics 3 (2019) 4, pp. 772-794

Persistent link: https://ebtypo.dmz1.zbw/10012176695

Back to the core : alternative performance measurement

Vasicek, Davor; Cicak, Josip - In: UTMS journal of economics / University of Tourism and … 10 (2019) 2, pp. 237-247

The reporting of alternative performance measures (APMs) is currently the focus of much debate in the world. In this paper, we analyse APMs basics, e.g. financial statements as the basis for alternative performance measurement. Accounting, with the basic concepts of documentation and...

Persistent link: https://ebtypo.dmz1.zbw/10012178838

Debt maturity structure,institutional ownership andaccounting conservatism : evidence from Iranian listed companies

Saheli, Mahdi; Sehat, Mohsen - In: Asian journal of accounting research 4 (2019) 1, pp. 36-51

Persistent link: https://ebtypo.dmz1.zbw/10012113082

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

Shi, Wei; You, Haifeng - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011974159

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

Persistent link: https://ebtypo.dmz1.zbw/10011610302

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

Persistent link: https://ebtypo.dmz1.zbw/10011578923

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

Persistent link: https://ebtypo.dmz1.zbw/10011593059

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

Persistent link: https://ebtypo.dmz1.zbw/10011593694

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

Persistent link: https://ebtypo.dmz1.zbw/10011458114

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

Persistent link: https://ebtypo.dmz1.zbw/10011446213

Accounting conservatism : evidence from Indian markets

Vishnani, Sushma; Misra, Dheeraj - In: Theoretical economics letters 6 (2016) 5, pp. 1000-1016

Persistent link: https://ebtypo.dmz1.zbw/10011585868

Tax avoidance and accounting conservatism

Bornemann, Tobias - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011950463

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

Persistent link: https://ebtypo.dmz1.zbw/10011897946

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

Persistent link: https://ebtypo.dmz1.zbw/10011865535

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

Persistent link: https://ebtypo.dmz1.zbw/10011872505

The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism

Black, Jonathan; Chen, Jeff Zeyun; Cussatt, Marc - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 119-144

Persistent link: https://ebtypo.dmz1.zbw/10011933690

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

Persistent link: https://ebtypo.dmz1.zbw/10012033476

Unconditional accounting conservatism and real earnings management

Li, Han - In: International journal of financial research 9 (2018) 2, pp. 203-215

Persistent link: https://ebtypo.dmz1.zbw/10012236717

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

Persistent link: https://ebtypo.dmz1.zbw/10011843877

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

Persistent link: https://ebtypo.dmz1.zbw/10011983041

Accounting conservatism and information asymmetry

Odia, O. J.; Osazevbaru, H. O. - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 72-91

Persistent link: https://ebtypo.dmz1.zbw/10012203005

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

Persistent link: https://ebtypo.dmz1.zbw/10011525581

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

Persistent link: https://ebtypo.dmz1.zbw/10011525591

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

Persistent link: https://ebtypo.dmz1.zbw/10011525595

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

Persistent link: https://ebtypo.dmz1.zbw/10011414455

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

Persistent link: https://ebtypo.dmz1.zbw/10011415011

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

Persistent link: https://ebtypo.dmz1.zbw/10011428912

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

Persistent link: https://ebtypo.dmz1.zbw/10011429375