Works matching DE "CONSERVATISM (Accounting)"
Results: 488
Political Corruption and Accounting Conservatism.
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- European Accounting Review, 2025, v. 34, n. 1, p. 279, doi. 10.1080/09638180.2023.2242399
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- Article
Local Political Corruption and Financial Reporting Conservatism.
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- Accounting Review, 2025, v. 100, n. 2, p. 45, doi. 10.2308/TAR-2021-0061
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- Article
Does Unconditional Accounting Conservatism Imply Upside or Downside Risk? Evidence from the Options Market.
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- Accounting Horizons, 2025, v. 39, n. 1, p. 121, doi. 10.2308/HORIZONS-2021-071
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- Article
Media Review: Reclaiming Our Academic Breath.
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- Organization Studies, 2024, v. 45, n. 2, p. 347, doi. 10.1177/01708406231181694
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- Article
العالقة بني التحفظ احملاسبً والفشل املايل- دراسة تطبٍقٍة على عٍنة منالشركات املساهمة العامة الصناعٍة االردنٍة.
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- Economic Sciences, 2021, v. 16, n. 60, p. 204
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- Article
The rough beast: psychoanalysis in everday life: by Denise Cullington, Oxon, Routledge, 2019, 188pp., £22.49 (paperback), ISBN 978-1-782-20367-4.
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- 2019
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- Book Review
Toward Financial Optimization: Assessing the Influence of Budget Process on Effective Accounting Management.
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- Management Dynamics in the Knowledge Economy, 2024, v. 12, n. 2, p. 116, doi. 10.2478/mdke-2024-0008
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- Article
أثر خصائص الحاكم ية المؤسس ية على ال ت حف ظ ال م حاسب ي دليل من البنوك ال ت جار ية الأردن ية
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- Zarqa Journal for Research & Studies in Humanities, 2017, v. 17, n. 2, p. 539
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- Article
MANAGERS PROFILE DIVERSITY AS A STRATEGIC LEVER FOR VALUE CREATION: A FOCUS ON ACCOUNTING CONSERVATISM IN BRAZILIAN AND FRENCH COMPANIES.
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- Brazilian Journal of Management / Revista de Administração da UFSM, 2021, v. 14, n. 3, p. 611, doi. 10.5902/1983465934050
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- Article
Quo Vadis, earnings management? Analysis of manipulation determinants in Central European environment.
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- Oeconomia Copernicana, 2021, v. 12, n. 3, p. 631, doi. 10.24136/oc.2021.021
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- Article
ОРГАНІЗАЦІЯ ОБЛІКУ ФІНАНСОВИХ РЕЗУЛЬТАТІВ: ПОРЯДОК ВИЗНАЧЕННЯ, ФОРМУВАННЯ ТА УДОСКОНАЛЕННЯ
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- Economics: Time Realities, 2022, n. 1, p. 14, doi. 10.15276/ETR.01.2022.2
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- Article
A Relação da Religiosidade com o Conservadorismo Contábil: Uma Pesquisa com Estudantes Brasileiros.
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- Revista de Contabilidade & Controladoria, 2023, v. 15, n. 3, p. 81, doi. 10.5380/rcc.v15i3.89633
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- Article
The relationship between investment and accounting conservatism: a study applied to small and medium-sized Portuguese companies.
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- Revista de Contabilidade & Controladoria, 2023, v. 15, n. 1, p. 6, doi. 10.5380/rcc.v15i1.83719
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- Article
Summaries of Papers in This Issue.
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- Journal of the American Taxation Association, 2021, v. 43, n. 1, p. 149, doi. 10.2308/atax-10761
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- Article
The Concave Association between Tax Reserves and Equity Value.
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- Journal of the American Taxation Association, 2021, v. 43, n. 1, p. 107, doi. 10.2308/JATA-17-109
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- Article
Sociological Structures and Accounting Misbehavior: An Institutional Anomie Theory Explanation of Restatements in Family Firms.
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- Business & Society, 2023, v. 62, n. 2, p. 434, doi. 10.1177/00076503221087935
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- Article
Accounting Conservatism in Islamic Banking.
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- International Review of Accounting, Banking & Finance, 2016, v. 8, n. 1, p. 32
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- Article
The IFRS' Impact on Financial Reporting as well as the Asymmetry of Financial and Accounting Information.
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- Acta Universitatis Danubius: Œconomica, 2023, v. 19, n. 1, p. 111
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- Article
ESG Rating and Northbound Capital Shareholding Preferences: Evidence from China.
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- Sustainability (2071-1050), 2022, v. 14, n. 15, p. 9152, doi. 10.3390/su14159152
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- Article
Accounting Conservatism, R&D Manipulation, and Corporate Innovation: Evidence from China.
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- Sustainability (2071-1050), 2022, v. 14, n. 15, p. 9048, doi. 10.3390/su14159048
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- Article
Conservative Financial Reporting and Resilience to the Financial Crisis.
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- Sustainability (2071-1050), 2022, v. 14, n. 14, p. N.PAG, doi. 10.3390/su14148535
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- Article
Does a Manager Respond to a Going-Concern Audit Opinion with an Asymmetry in Gain and Loss?
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- Sustainability (2071-1050), 2021, v. 13, n. 8, p. 4425, doi. 10.3390/su13084425
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- Article
Does Ethical Behavior of Management Influence Financial Reporting Quality?
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- Sustainability (2071-1050), 2019, v. 11, n. 20, p. 5765, doi. 10.3390/su11205765
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- Article
Company's Sustainability and Accounting Conservatism: Firms Delisting from KOSDAQ.
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- Sustainability (2071-1050), 2019, v. 11, n. 6, p. 1775, doi. 10.3390/su11061775
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- Article
The Impact of Corporate Governance on Accounting Conservatism in the Financial Statements of Justice Shareholders.
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- Central Asia & the Caucasus (14046091), 2022, v. 23, n. 1, p. 272, doi. 10.37178/ca-c.23.1.025
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- Article
Optimal Central Bank Conservativeness in an Open Economy.
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- Public Choice, 2000, v. 105, n. 3/4, p. 339, doi. 10.1023/A:1005177931742
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- Article
What exactly do we mean by audit quality?
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- Accounting in Europe, 2024, v. 21, n. 2, p. 123, doi. 10.1080/17449480.2023.2247410
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- Article
Accounting Conservatism and Earnings Responsiveness: An Empirical Study of Public Companies in Indonesia.
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- Finance, Accounting & Business Analysis (FABA), 2023, v. 5, n. 1, p. 60
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- Article
İŞLETMELERİN FİNANSAL PERFORMANSI ÜZERİNE MUHAFAZAKÂR MUHASEBENİN ETKİSİ: BİST'TE BİR ARAŞTIRMA.
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- Omer Halisdemir Universitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, 2023, v. 16, n. 2, p. 479, doi. 10.25287/ohuiibf.1209194
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- Article
Unintentional Bias and Managerial Reporting.
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- Journal of Management Accounting Research, 2023, v. 35, n. 2, p. 169, doi. 10.2308/JMAR-2021-072
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- Article
Private Information, Performance Measurement Bias, and Leading by Example.
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- Journal of Management Accounting Research, 2017, v. 29, n. 1, p. 79, doi. 10.2308/jmar-51500
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- Article
證券糾紛特別代表人訴訟規則 的限制型釋義.
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- Financial & Economic Law Review, 2022, n. 47, p. 232, doi. 10.53106/1815008X477
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- Article
Unveiling Intangible Assets: Exploring Voluntary Disclosure and Its Interaction with Accounting Conservatism and Analyst Attention on Financing Constraints.
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- International Journal of Financial Studies, 2024, v. 12, n. 4, p. 111, doi. 10.3390/ijfs12040111
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- Article
Do CEO Attributes Spur Conservatism?
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- International Journal of Financial Studies, 2023, v. 11, n. 1, p. 52, doi. 10.3390/ijfs11010052
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- Article
Information Technology Governance and Bank Performance: A Situational Approach.
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- International Journal of Financial Studies, 2023, v. 11, n. 1, p. 44, doi. 10.3390/ijfs11010044
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- Article
Zero-Leverage Puzzle Revisited: Evidence from Acquisition Behaviors.
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- International Journal of Financial Studies, 2022, v. 10, n. 3, p. N.PAG, doi. 10.3390/ijfs10030062
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- Article
Intellectual Structure and Evolution of Accounting Conservatism Research: Past Trends and Future Research Suggestions.
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- International Journal of Financial Studies, 2021, v. 9, n. 3, p. 35, doi. 10.3390/ijfs9030035
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- Article
Is conservatism demanded by performance measurement in compensation contracts? Evidence from earnings measures used in bonus formulas.
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- Review of Accounting Studies, 2024, v. 29, n. 1, p. 809, doi. 10.1007/s11142-022-09729-6
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- Article
Bridging the gap between stock price and bottom-line accounting numbers.
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- Review of Accounting Studies, 2024, v. 29, n. 1, p. 701, doi. 10.1007/s11142-022-09722-z
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- Article
On the validity of asymmetric timeliness measures of accounting conservatism.
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- Review of Accounting Studies, 2023, v. 28, n. 4, p. 2150, doi. 10.1007/s11142-022-09684-2
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- Article
Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States.
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- Review of Accounting Studies, 2023, v. 28, n. 2, p. 1035, doi. 10.1007/s11142-021-09663-z
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- Article
Auditor conservatism, audit quality, and real consequences for clients.
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- Review of Accounting Studies, 2023, v. 28, n. 2, p. 689, doi. 10.1007/s11142-021-09653-1
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- Article
Real effects of auditor conservatism.
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- Review of Accounting Studies, 2021, v. 26, n. 2, p. 730, doi. 10.1007/s11142-020-09568-3
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- Article
Conditional conservatism and disaggregated bad news indicators in accrual models.
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- Review of Accounting Studies, 2016, v. 21, n. 3, p. 859, doi. 10.1007/s11142-016-9361-3
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- Article
Implications of biased reporting: conservative and liberal accounting policies in oligopolies.
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- Review of Accounting Studies, 2016, v. 21, n. 1, p. 251, doi. 10.1007/s11142-015-9342-y
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- Article
Implementing CECL During the Pandemic.
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- CPA Journal, 2022, v. 92, n. 1/2, p. 20
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- Article
The Analysis of The Dynamic Relationship between Corporate Sustainability and Financial Performance.
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- Business & Economics Research Journal, 2023, v. 14, n. 2, p. 199, doi. 10.20409/berj.2023.407
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- Publication type:
- Article
The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism.
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- Accounting Review, 2024, v. 99, n. 6, p. 389, doi. 10.2308/TAR-2022-0279
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- Article
The Differential Timeliness of Stock Price in Incorporating Bad versus Good News and the Earnings-Return Asymmetry.
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- Accounting Review, 2023, v. 98, n. 6, p. 97, doi. 10.2308/TAR-2018-0629
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- Article
Political Connections and Accounting Conservatism.
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- Accounting Review, 2022, v. 97, n. 6, p. 45, doi. 10.2308/TAR-2015-0263
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- Article