Works matching DE "CONSERVATISM (Accounting)"
Results: 500
Manager Regulatory Focus and Asymmetric Timeliness of Earnings.
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- Journal of Accounting Review, 2022, v. 75, p. 41, doi. 10.6552/JOAR.202207_(75).0002
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- Article
The Influence of the Financial Distress, Conflict of Interest, and Litigation Risk on Accounting Conservatism.
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- KnE Social Sciences, 2020, p. 222, doi. 10.18502/kss.v4i7.6854
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- Article
Conservatism Determinants: Evidence from Indonesia Manufacturing Sector.
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- KnE Social Sciences, 2019, v. 2019, p. 258, doi. 10.18502/kss.v3i26.5379
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- Article
Factors Influencing the Application of Accounting Conservatism in the Company.
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- KnE Social Sciences, 2018, v. 2018, p. 180, doi. 10.18502/kss.v3i10.3128
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- Article
مستوى التحفظ المحاسبي وأثره على أرباح الشركات المـدرجـة في بـورصـة فلسطين. دراسة تطبيقية على الشركات المـدرجـة في بـورصـة فلسطين للفترة ما بين (2010-2018م).
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- IUG Journal of Economics & Business, 2021, v. 29, n. 3, p. 1, doi. 10.33976/IUGJEB.29.3/2021/1
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- Article
أثر الاستثمار المؤسسي في زيادة التحفظ المحاسبي: دليل من الاردن
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- IUG Journal of Economics & Business, 2020, v. 28, n. 2, p. 114
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- Article
Factors Affecting Accounting Conservatism in Indonesia.
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- Accounting Analysis Journal (AAJ), 2021, v. 10, n. 2, p. 116, doi. 10.15294/aaj.v10i2.48752
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- Article
The Influence of Managerial Ownership, Institutional Ownership, Investment Opportunity Set, and Capital Intensity on Accounting Conservatism with Political Connections as A Moderation Variable.
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- Accounting Analysis Journal (AAJ), 2022, v. 11, n. 1, p. 64, doi. 10.15294/aaj.v11i1.63340
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- Article
Leverage as a Moderator of the Effect of Company Size, Managerial Ownership, and Conflict of Interest on Accounting Conservatism.
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- Accounting Analysis Journal (AAJ), 2021, v. 10, n. 1, p. 47, doi. 10.15294/aaj.v10i1.44518
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- Article
The Roles of Capital Intensity in Moderating Managerial Ownership and Investment Opportunity Set (IOS) on Accounting Conservatism.
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- Accounting Analysis Journal (AAJ), 2021, v. 10, n. 1, p. 25, doi. 10.15294/aaj.v10i1.40114
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- Article
Effect of Managerial Ownership, Leverage, Firm Size and Profitability on Accounting Conservatism.
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- Accounting Analysis Journal (AAJ), 2019, v. 8, n. 3, p. 151, doi. 10.15294/aaj.v8i3.27847
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- Article
The Determinant of Accounting Conservatism on Manufacturing Companies in Indonesia.
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- Accounting Analysis Journal (AAJ), 2018, v. 7, n. 1, p. 1, doi. 10.15294/aaj.v5i3.20433
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- Article
The Effect of Leverage, Firm Size, Managerial Ownership, Size of Board Commissioners and Profitability to Accounting Conservatism.
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- Accounting Analysis Journal (AAJ), 2017, v. 6, n. 2, p. 173
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- Article
The Effect of Accounting Conservatism, Investment Opportunity Set, Leverage, and Company Size on Earnings Quality.
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- Accounting Analysis Journal (AAJ), 2016, v. 5, n. 4, p. 299
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- Article
Tax Alignment and Tax- Induced Conditional Conservatism: An Empirical Analysis of European Private Firms.
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- Nordic Journal of Business, 2018, v. 67, n. 3/4, p. 183
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- Article
The Effect of Regional Differences on the Value-Relevance Proposition for Intangible Assets.
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- International Journal of Finance & Banking Studies, 2022, v. 11, n. 4, p. 89, doi. 10.20525/ijfbs.v11i4.2348
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- Article
The Modified Role of (IFRS15) Standard in the Relationship of Earnings Quality with the Complexity of Financial Reports: An Empirical Study on a Sample of Iraqi Banks.
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- Journal of Namibian Studies, 2023, v. 34, p. 2215
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- Article
The Impact Of International Financial Reporting Standards (IFRS) On Conditional Conservatism In The Financial Statements Of Non-Financial Industry Sectors In The United Arab Emirates.
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- Journal of Namibian Studies, 2023, v. 34, p. 5392
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- Article
ACCOUNTING CONSERVATISM IN THE FACE OF ECONOMIC POLICY UNCERTAINTY IN GCC COUNTRIES.
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- Polish Journal of Management Studies, 2024, v. 29, n. 2, p. 23, doi. 10.17512/pjms.2024.29.2.02
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- Article
THE LINKAGE BETWEEN CONSERVATIVE ACCOUNTING AND FINANCIAL ADEQUACY AND THE MODERATING ROLE OF CORPORATE GOVERNANCE.
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- Polish Journal of Management Studies, 2024, v. 29, n. 1, p. 7, doi. 10.17512/pjms.2024.29.1.01
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- Article
CEO origin and stock price crash risk: Insider versus outsider CEOs.
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- Corporate Governance: An International Review, 2023, v. 31, n. 1, p. 105, doi. 10.1111/corg.12442
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- Article
Accounting conservatism and corporate cash levels: Empirical evidence from Latin America.
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- Corporate Governance: An International Review, 2022, v. 30, n. 3, p. 335, doi. 10.1111/corg.12403
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- Article
Special issue: The implications of COVID‐19 for emerging Asia.
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- Pacific Economic Review, 2021, v. 26, n. 4, p. 437, doi. 10.1111/1468-0106.12377
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- Article
The impact of COVID‐19 on seasoned equity offering: Evidence from China.
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- Pacific Economic Review, 2021, v. 26, n. 4, p. 539, doi. 10.1111/1468-0106.12371
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- Article
Tax enforcement efforts and stock price crash risk: Evidence from China.
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- Journal of International Financial Management & Accounting, 2022, v. 33, n. 2, p. 193, doi. 10.1111/jifm.12145
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- Article
Real earnings smoothing and crash risk: Evidence from Japan.
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- Journal of International Financial Management & Accounting, 2022, v. 33, n. 1, p. 154, doi. 10.1111/jifm.12143
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- Article
Macroeconomic effects of aggregate accounting conservatism: A cross‐country analysis.
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- Journal of International Financial Management & Accounting, 2019, v. 30, n. 1, p. 83, doi. 10.1111/jifm.12093
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- Article
Issue Information.
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- Journal of International Financial Management & Accounting, 2019, v. 30, n. 1, p. 1, doi. 10.1111/jifm.12084
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- Article
Are offshore firms less conservative in financial reporting? International evidence.
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- Journal of International Financial Management & Accounting, 2018, v. 29, n. 2, p. 131, doi. 10.1111/jifm.12077
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- Article
Lovable fools and creativity in teams.
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- Creativity & Innovation Management, 2023, v. 32, n. 4, p. 603, doi. 10.1111/caim.12575
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- Article
Female directors and accounting quality: a quasi-natural experiment research.
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- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2024, v. 53, n. 4, p. 427, doi. 10.1080/02102412.2023.2293375
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- Article
Regional accounting conservatism and macroeconomic growth: evidence from China.
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- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2024, v. 53, n. 1, p. 26, doi. 10.1080/02102412.2023.2284470
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- Article
Political uncertainty, institutions and accounting conservatism: evidence from the provincial leader turnover in China.
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- Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2020, v. 49, n. 4, p. 395, doi. 10.1080/02102412.2019.1657551
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- Article
Fragility-based lot-sizing in veterinary pharmaceutical plants under demand uncertainty.
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- International Journal of Production Research, 2024, v. 62, n. 10, p. 3716, doi. 10.1080/00207543.2023.2248279
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- Article
Diversité du genre et conservatisme comptable.
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- Management international / International Management / Gestiòn Internacional, 2021, v. 25, n. 2, p. 33, doi. 10.7202/1076016ar
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- Article
Diversité du genre et conservatisme comptable.
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- Management international / International Management / Gestiòn Internacional, 2021, v. 25, n. 1, p. 33, doi. 10.7202/1076016ar
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- Article
Navigating trade policy uncertainty: Conservatism in cash holding and investment.
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- Applied Economics, 2025, v. 57, n. 13, p. 1415, doi. 10.1080/00036846.2024.2312265
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- Article
Loan guarantees and guarantors' accounting conservatism: evidence from China.
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- Applied Economics, 2023, v. 55, n. 59, p. 6997, doi. 10.1080/00036846.2023.2206622
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- Article
The predictors of intent to leave in the accounting and finance sector in Asia-Pacific countries: a cross-industrial meta-analysis study.
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- 2023
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- Literature Review
Effects of business strategies on the selection of trusted taxpayers: case of South Korea.
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- Applied Economics, 2022, v. 54, n. 48, p. 5591, doi. 10.1080/00036846.2022.2047603
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- Article
Accounting Ethics Courses, Teaching Pedagogies and Values on Ethical Behaviour of Accounting Graduates in Malaysia.
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- Global Business & Management Research, 2024, v. 16, n. 2, p. 1283
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- Article
Impacts of IFRS 9 on Conditional Conservatism and Reported Performance: Evidence from Malaysian Capital Market.
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- Global Business & Management Research, 2022, v. 14, p. 1192
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- Article
Shedding Light on the Moderating Role of Firm Size and Age on ISO 14001:2015 Certification and Financial Performance Nexus.
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- Global Business & Management Research, 2021, v. 13, p. 1074
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- Article
MUHASEBE KÜLTÜRÜ DEĞERLERİ İLE VERGİ KÜLTÜRÜ DEĞERLERİ ARASINDAKİ İLİŞKİYİ BELİRLEMEYE YÖNELİK BİR ARAŞTIRMA.
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- World of Accounting Science, 2023, v. 25, n. 1, p. 182, doi. 10.31460/mbdd.1157453
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- Article
KORUNMA MUHASEBESİ UYGULAMASININ BELİRLEYİCİLERİ VE KAZANÇ DALGALANMASINDA KORUNMA MUHASEBESİ ETKİSİ.
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- World of Accounting Science, 2022, v. 24, n. 3, p. 532, doi. 10.31460/mbdd.930877
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- Article
ACCOUNTING CONSERVATISM AND SUSTAINABILITY REPORTING IN CHANGING TIMES: EVIDENCE FROM TURKISH BANKING INDUSTRY.
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- World of Accounting Science, 2021, v. 23, p. 1, doi. 10.31460/mbdd.841329
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- Article
MUHASEBEDE RASYONELLİK, KÜLTÜR İLİŞKİSİ VE KÜLTÜR BOYUTLARI AÇISINDAN BİR DEĞERLENDİRME.
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- World of Accounting Science, 2021, v. 23, n. 3, p. 608, doi. 10.31460/mbdd.843074
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- Article
Is the asymmetric impact of aggregate revenue and aggregate earnings on the stock index in accordance with the prospect theory?
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- International Review of Finance, 2022, v. 22, n. 1, p. 200, doi. 10.1111/irfi.12350
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- Article
Circular causality analysis of corporate performance and accounting quality in M&As.
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- PLoS ONE, 2024, v. 19, n. 10, p. 1, doi. 10.1371/journal.pone.0308608
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- Article
Share pledge and accounting conservatism in share-pledging firms: Evidence from a natural experiment in China.
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- PLoS ONE, 2024, v. 19, n. 7, p. 1, doi. 10.1371/journal.pone.0306899
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- Article