Search Results - subject_exact:"Conservatism"

News management, moral hazard, and the properties of earnings, prices, and compensation

Bonham, Jonathan - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651902

Your home is not a school : the limits of homeschooling as a political practice

Pavel, Sonia Maria; Cynamon, Jeremy Kingston - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063646

The eternal debate over conservatism and prudence : a historical perspective on the conceptualization of asymmetry in financial accounting theory

Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014288688

Firm's cost of debt firstly changes conservatism and then leads the choices of future diversification strategies : evidence from Asian countries

Sumiyana, Sumiyana; Usmayanti, Vivi - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014279504

How much do we learn? Measuring symmetric and asymmetric deviations from Bayesian updating through choices

Aydogan, Ilke; Baillon, Aurélien; Kemel, Emmanuel; Li, Chen - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015420316

Deferred tax assets on tax loss carryforwards during economic shock situations

Flagmeier, Vanessa; Werthebach, Felix - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618654

How much do we learn? : measuring symmetric and asymmetric deviations from Bayesian updating through choices

Aydogan, Ilke; Baillon, Aurélien; Kemel, Emmanuel; Li, Chen - 2025

Belief‐updating biases hinder the correction of inaccurate beliefs and lead to suboptimal decisions. We complement Rabin and Schrag's (1999) portable extension of the Bayesian model by including conservatism in addition to confirmatory bias. Additionally, we show how to identify these two...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015190350

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

Accounting conservatism and firm value in Egypt : the mediating role of tax avoidance

Obiedallah, Yousra R.; El Mahdy, Asmaa Hamdy Abdelaziz … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015613703

Deferred tax assets on tax loss carryforwards during economic shock situations

Flagmeier, Vanessa; Werthebach, Felix - 2025

This study examines the recognition of deferred tax assets on tax loss carryforwards (TLCF-DTA) before and during the COVID-19 pandemic. We analyze a sample of large German firms from 2017-2021, hand-collecting deferred tax and management forecast data. The recognition behavior of the average...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615494

Sustainable development and accounting conservatism

Ren, Hao - 2025

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

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

The role of accounting conservatism in corporate innovation

Bai, Min; Kent, Pamela; Kim, Sujin; Li, Shan - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467554

Income adjustments and firm performance during economic downturns : systemic versus opportunistic conservatism

Adu, Evans; Barua, Abhijit - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467957

On the tradeoff between distributional belief and ambiguity : conservatism, finite-sample guarantees, and asymptotic properties

Tsang, Man Yiu; Shehadeh, Karmel S. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448104

Using machine learning to measure conservatism

Bertomeu, Jeremy; Cheynel, Edwige; Liao, Yifei; Milone, … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015411137

Does unconditional accounting conservatism imply upside or downside risk? : evidence from the options market

Kale, Devendra; Villupuram, Sriram V. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015427265

Crash risk and conservatism : evidence from Borsa Istanbul

Toksoz, Tuba - 2024

This study assesses the relationship between the likelihood of future stock price crashes and conservatism-an accounting characteristic that leads to the undervaluation of accounting net assets relative to economic net assets. This undervaluation is achieved by less stringent verification...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014635404

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Crash risk and conservatism: Evidence from Borsa Istanbul

Toksoz, Tuba - 2024

Article

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

In the radiance of enlightenment : the influence of nontheistic religions on corporate default risk

Feng, Yuruo; Wei, Hao; Fang, Jiali; Wongchoti, Udomsak - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014533611

CFO overconfidence and conditional accounting conservatism

Qiao, Lu; Adegbite, Emmanuel; Tam Huy Nguyen - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014502944

Identifying accounting conservatism in the presence of skewness

Jarva, Henry; Lof, Matthijs - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014503120

Does conservatism influence earnings management activities? : the case of Singapore and Indonesian firms

Elvina, Vania; Rudiawarni, Felizia Arni; Sulistiawan, Dedhy - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014525782

A gender backlash : does exposure to female labor market participation fuel gender conservatism?

Rettl, Paula; Bolet, Diane; Vries, Catherine E. de; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015095416

Generalist CEOs and conditional accounting conservatism

Hrazdil, Karel; Liang, Yi; Ruan, Lufei; Song, Hakjoon - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127338

Manager sentiment and conditional conservatism

Collins, Daniel W.; Nguyen, Nhat Q.; Nguyen, Tri Tri - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127455

Bridging the gap between stock price and bottom-line accounting numbers

Peng, Zihang; Wang, Pengguo; Christodoulou, Demetris - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015127476

Tourism family firm and generation : are first-generation firms more conservative?

Clemente-Almendros, José Antonio; Forés, Beatriz; … - 2024

By applying the matching technique to a sample of Spanish tourism family firms, we analyze the factors that describe the competitive strategy, asset and ownership structure, and managerial practices of first-generation family firms compared to subsequent generations. Moreover, we employ panel...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375519

Populist narratives and affective polarisation : analysing the motivations of incumbeCan Büyükbaynt voters in Türkiye's 2023 presidential elections

Büyükbay, Can - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015448006

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

Rounding the (non)Bayesian curve : unraveling the effects of rounding errors in belief updating

Bland, James R.; Rosokha, Yaroslav - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015456501

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

Alternatives to Bayesian updating

Ortoleva, Pietro - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015606698

The relation between conditional conservatism and managerial herding: evidence from M&A waves

Imperatore, Claudia; Pundrich, Gabriel - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015793496

The myth of classical liberalism : how political identity evolves

De Marneffe, Peter - 2026

Chapter 1: Introduction -- Chapter 2: Origins -- Chapter 3: “Liberalism” -- Chapter 4: Hayek’s History -- Chapter 5: “Liberals” in America -- Chapter 6: “Classical Liberalism” -- Chapter 7: Conclusion.

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591865

New Democracy and centre-right dominance in Greece: a new normal?

Chryssogelos, Angelos - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016095250

Robust optimisation for sequential investment problems: an application to climate adaptation in the Mississippi River Basin

Wu, Zhenggao; Dimitrov, Stanko; Pavlin, Michael - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016096074

The new politics of the social and authoritarianism in the Near East: gender and youth politics and movements

Kutun, Melehat; Binbuğa, Burcu; Yılmaz, Zafer - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016096538

Key audit matters for production-to-order industry and conservatism

In, Chang-yeol; Kim, Taeheung; Park, Sambock - 2020

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012168956

The adoption of AAOIFI standards by Islamic banks: Understanding the microeconomic consequences

El-Halaby, Sherif; Sarea, Adel M.; Alnesafi, Awwad; Al … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015469952

An overview fair play regulation in England premier league: Accounting information for leverage and financial distress to conservatism

Radityo, Enggar; Kusumaningtias, Rohmawati; Putra, Rediyanto - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014527855

Accounting conservatism and economic conditions : evidence from the GIPS and the UK

Pereira, Cláudia; Cerqueira, Antonio - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013498901

Generalist CEOs and Conditional Conservatism

Hrazdil, Karel; Liang, Yi; Ruan, Lufei; Song, HakJoon - 2023

Generalist CEOs have accumulated transferrable general skills by working in multiple firms or industries. Recent decades have witnessed an increasing demand for generalist CEOs, which has resulted in a favorable job market for them. Favorable outside job opportunities reduce generalist CEOs’...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014350986

An overview fair play regulation in England premier league : accounting information for leverage and financial distress to conservatism

Pujiono; Radityo, Enggar; Kusumaningtias, Rohmawati; … - 2023

The Union of European Football Associations (UEFA) has become an industry in recent decades that has attracted many investors. The UEFA issued a Financial Fair Play Regulation (FFPR) policy to control the financial condition of football clubs. This study aims to determine the effect of leverage...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014458853

Employee silence : commitment to status quo among liberals and conservatives with high social dominance

Usmani, Sania; Ramayah T. - 2023

Many employees want to either retain their jobs or attain promotion. In doing so, they remain silent and conform to all the decisions taken by the top management. Most studies have treated the causes of this silence as unobserved intervening mechanisms and named them black boxes. The current...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014321383