Search Results - subject_exact:"Höchstwertprinzip"

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015484762

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438047

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

Kale, Devendra; Villupuram, Sriram V. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015427265

Uncertainty of uncertainty and accounting conservatism

Cui, Xin; Ma, Tingting; Xie, Xiaochen; Goodell, John W. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014471945

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Uncertainty of Uncertainty and Accounting Conservatism

Cui, Xin; Ma, Tingting; Xie, Xiaochen; Goodell, John W. - 2022

Book / Working Paper

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013471389

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Financial report readability and accounting conservatism

Yu, Zhimin - 2022

Article

CEO facial masculinity and accounting conservatism

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

Persistent link: https://www.econbiz.de, 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

The valuation demand for accounting conservatism : evidence from firm-level climate risk measures

Li, Su; Van Zijl, Tony; Willett, Roger J. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323301

Share pledging by controlling shareholders and accounting conservatism : evidence from India

Avabruth, Suhas M.; Nathan, Siva; Saravanan, Palanisamy - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078902

Does climate risk shape firms' accounting conservatism?

Ding, Rong; Jacoby, Gady; Liu, Mingzhi; Wang, Tingting; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405647

The impact of climate risk on accounting conservatism : evidence from developing countries

Khalifa, Maha; Zouaoui, Haykel; Ben Othman, Hakim; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015398623

The role of accounting conservatism in M&A target selection

Tang, Qingquan; Guo, Jingjing; Huang, Zhihong - 2021

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012692628

The conservatism principle and asymmetric preferences over reporting rrrors

Chakravarthy, Jivas; Shields, Timothy W. - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012419252

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012850471

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012857488

Accounting conservatism and bankruptcy risk

Biddle, Gary C.; Ma, Mary L. Z.; Song, Frank M. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013175309

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Accounting Conservatism and Bankruptcy Risk

Biddle, Gary C. - 2020

Book / Working Paper

Unemployment Risk and Accounting Conservatism

Chu, Yongqiang - 2020

We examine the effect of labor unemployment risk on corporate accounting conservatism by exploring the relationship between unemployment insurance benefits and conservatism. We find that lower perceived unemployment risk (i.e. higher unemployment insurance benefits) is associated with lower...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012846315

Political uncertainty and accounting conservatism

Dai, Lili; Ngo, Phong - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012500286

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Political Uncertainty and Accounting Conservatism

Dai, Lili; Ngo, Phong T. H. - 2020

Book / Working Paper

Nonprofit accounting conservatism

Altamuro, Jennifer L. M.; Harris, Erica E. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468466

Effects of financial flexibility value and accounting conservatism on investment : evidence from mispricing

Chao, Chin-Fang; Lin, Yi-Mien; Wang, Teng-Shih - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014380675

On the validity of asymmetric timeliness measures of accounting conservatism

Dietrich, J. Richard; Muller, Karl A. <III>; Riedl, … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127405

Peer performance and the asymmetric timeliness of earnings recognition

Fu, Zheng; Ma, Yechi; Li, Suyang; Qiao, Lu - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014234912

Busy boards and accounting conservatism : an Australian perspective

Le, Quyen; Vafaei, Alireza; Ahmed, Kamran; Kutubi, Shawgat - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362603

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

Haque, Abdul; Fatima, Huma; Abid, Ammar; Qamar, … - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012176695

Why do firms hold cash? : evidence from demographic demand shifts

Cunha, Igor; Pollet, Joshua M. - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012387365

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Why Do Firms Hold Cash? Evidence from Demographic Demand Shifts

Cunha, Igor - 2019

Book / Working Paper

Accounting Conservatism and Asset Price

Luo, Guo Ying - 2019

This paper presents a static model of a competitive securities market. In the market there are two assets: risk-free asset and risky asset. The payoff of the risk-free asset is one and the payoff of the risky asset is unknown. Rational traders correctly estimate the mean and variance of the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012861763

Accounting conservatism and banking expertise on board of directors

Nguyen, Tri Tri; Chau Minh Duong; Nguyet Thi Minh Nguyen; … - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012303914

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Accounting Conservatism and Banking Expertise on Board of Directors

Nguyen, Tri - 2019

Book / Working Paper

Werthaltigkeitsprüfung im obligationenrechtlichen Jahresabschluss

Passardi, Marco; Rupp, Markus - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014493875

The pricing of information asymmetry based on environmental uncertainty and accounting conservatism

Rashidi, Mohsen - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014306122

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The pricing of information asymmetry based on environmental uncertainty and accounting conservatism

Rashidi, Mohsen - 2021

Article

Cultural tightness and accounting conservatism

Noh, Minyoung; Cho, Moon Kyung - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013210025

Political connections and accounting conservatism

Baloria, Vishal P. - 2022

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013499075

Accounting conservatism and information asymmetry

Odia, O. J.; Osazevbaru, Henry Osahon - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012203005

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011799261

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Tax avoidance and accounting conservatism

Bornemann, Tobias - 2018

Book / Working Paper

Tax avoidance and accounting conservatism

Bornemann, Tobias - 2018

Book / Working Paper

Does accounting conservatism reduce default risk? : evidence from Taiwan

Kuo, Chen-Yin - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011979570

Investor sentiment and accounting conservatism

Ge, Rui; Seybert, Nicholas; Zhang, Feida - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012121889

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Investor Sentiment and Accounting Conservatism

Ge, Rui - 2018

Book / Working Paper

The influence of country-level religiosity on accounting conservatism

Bjornsen, Matt; Do, Chuong; Omer, Thomas C. - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012212917

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The Influence of Country-Level Religiosity on Accounting Conservatism

Bjornsen, Matt - 2018

Book / Working Paper

Returnee Executives and Accounting Conservatism

Keping, Wu - 2018

Based on the data of Chinese listed companies, this paper examines the impact of returnee's executives on accounting conservatism. We find that employing returnee executives can significantly improve accounting conservatism, especially in companies with weak internal control, high proportion of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012910105

Managerial risk aversion and accounting conservatism

Larmande, François; Stolowy, Hervé - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011951312

Corporate Lobbying, Visibility and Accounting Conservatism

Kong, Xiangting; Radhakrishnan, Suresh; Tsang, Albert - 2017

In this study, we examine the relationship between a firm’s lobbying activities and financial reporting quality using a U.S. setting where public scrutiny of corporate political activities is high. More importantly, we examine whether and how a firm’s visibility shapes the relationship...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014122650

Corporate Layoffs and Accounting Conservatism

Jung, Boochun; Kim, Byungki; Lee, Woo-Jong; Yoo, Choong-Yuel - 2017

We examine whether and how accounting conservatism plays a disciplinary role in corporate layoffs. Analyzing 722 layoff announcements in Form 8-K over the period 2004 to 2012, we first document that the level of hiring on average falls short of the optimal level (i.e., under-hiring) even before...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014035351

Implied Cost of Capital and Accounting Conservatism

Karampinis, Nikolaos I.; Lessis, Giannis D. - 2021

In this paper, we illuminate the importance of accounting conservatism adjustments when estimating the implied cost of capital (ICC) with the Residual Income Valuation (RIV) and the Abnormal Earnings Growth (AEG) model. Specifically, we adjust for three main limitations in the research of ICC,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013245361

Antitakeover legislation and accounting conservatism : new evidence

Cheng, Shijun; Duru, Augustine; Zhao, Yijiang - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011705720

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Antitakeover Legislation and Accounting Conservatism : New Evidence

Cheng, Shijun - 2016

Book / Working Paper

Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism

Francis, Bill B. - 2016

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013003193

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Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism

Francis, Bill B. - 2015

Book / Working Paper

Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism

Francis, Bill B. - 2014

Book / Working Paper

The effect of religion on accounting conservatism

Ma, Lijun; Zhang, Min; Gao, Jingyu; Ye, Tingting - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012263208

Did removing prudence from the conceptual framework impact accounting conservatism?

Conway, Elaine - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012505129

Does accounting conservatism deter short sellers?

Jain, Archana; Jain, Chinmay; Robin, Ashok J. - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012233114

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Does Accounting Conservatism Deter Short Sellers?

Jain, Archana - 2017

Book / Working Paper

Hedge Fund Intervention and Accounting Conservatism

Cheng, C.S. Agnes - 2015

Hedge fund intervention has been associated with many positive corporate changes and is an important vehicle for informed shareholder monitoring. Effective monitoring has also been positively associated with accounting conservatism. Building upon these prior results, we predict an increase in...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013031957

Regulation, Supervisión and Accounting Conservatism in Banks

Diaz-Sanchez, Inmaculada - 2015

The main purpose of this article is to evaluate the effects of the three pillars of Basel II, i.e. bank regulation, supervision and market discipline, on the timeliness of loan loss provisioning by banks. In particular, we analyze explicitly how regulatory and supervisory regimes interact with...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013011341