Works matching DE "CONSERVATISM (Accounting)"

Results: 521

Pengaruh Struktur Kepemilikan dan Komisaris Independen terhadap Konservatisme Akuntansi dengan Leverage sebagai Variabel Moderasi.

Published in:

Jurnal Sosial dan Sains (SOSAINS), 2025, v. 5, n. 5, p. 1433, doi. 10.59188/jurnalsosains.v5i5.32189

By:

Hasugian Sihotang, Roni Alfredo;
Hasanudin, Agus Ismaya;
Astuti, Kurniasih Dwi

Publication type:

Article

Unravelling the complex link between managers' disclosure of abnormal tone and opportunistic behaviour.

Published in:

European Research on Management & Business Economics, 2025, v. 31, n. 2, p. 1, doi. 10.1016/j.iedeen.2025.100277

By:

Pouryousof, Azam;
Nassirzadeh, Farzaneh;
Askarany, Davood

Publication type:

Article

Cartelization and Expected Crash Risk: Evidence From Global Leniency Laws.

Published in:

Journal of Business Finance & Accounting, 2025, v. 52, n. 3, p. 1463, doi. 10.1111/jbfa.12854

By:

Wang, Dongyue;
Kim, Jeong‐Bon;
Lu, Louise Yi;
Yu, Yangxin

Publication type:

Article

Does social media attention influence audit reporting conservatism? Evidence from China.

Published in:

Asia-Pacific Journal of Accounting & Economics, 2025, v. 32, n. 3, p. 497, doi. 10.1080/16081625.2024.2361665

By:

Liu, Wenhuan;
Wang, Yuxin;
Li, Bin

Publication type:

Article

تأثير استراتيجية الشركة في التحفظ المحاسبي: دراسة تطبيقية على عينة من المصارف العراقية المسجلة في سوق العراق للأوراق المالية للفترة من 2016-2023.

Published in:

Gharee for Economics & Administration Sciences, 2024, v. 20, n. 4, p. 783, doi. 10.36325/ghjec.v20i4.17547

By:

نوال حربي راضي;
وسام كرين جابر

Publication type:

Article

العلاقة بين التحفظ المحاسبي وميول المستثمرين.

Published in:

Gharee for Economics & Administration Sciences, 2024, v. 20, n. 4, p. 96, doi. 10.36325/ghjec.v20i4.17187

By:

كرار سليم عبد الز
محمد سعد علي

Publication type:

Article

THE INFORMATION CONTENT OF LOSSES VERSUS PROFITS AND THE DENOMINATOR EFFECT OF RISK.

Published in:

RAE: Revista de Administração de Empresas, 2025, v. 65, n. 5, p. 1, doi. 10.1590/S0034-759020250502

By:

de Santana Júnior, Jorge Luiz;
Coppe Pimentel, Renê;
Contrera Malacrida, Mara Jane

Publication type:

Article

Family Business and Managerial Ownership: The Effect on the Degree of Accounting Conservatism Practised in Indonesian- Listed Firms.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2016, v. 24 S, p. 109

By:

Fendiani, A.;
Tandiono, R.

Publication type:

Article

The Effect of Product Market Competition on Conditional and Unconditional Conservative Accounting Procedures.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2024, v. 8, n. 1, p. 131, doi. 10.22067/ijaaf.2024.43895.1349

By:

Tavakoli, Mohamad;
Gah, Ali Daemi

Publication type:

Article

Material Sustainability and Investment Efficiency.

Published in:

Iranian Journal of Accounting, Auditing & Finance (IJAAF), 2023, v. 7, n. 4, p. 77, doi. 10.22067/ijaaf.2023.43842.1322

By:

Zarrinpour, Mina;
Mansourfar, Gholamreza;
Joudi, Samira

Publication type:

Article

Audit committee effectiveness and audit quality: the moderating effect of joint audit.

Published in:

Arab Gulf Journal of Scientific Research, 2024, v. 42, n. 3, p. 512, doi. 10.1108/AGJSR-09-2022-0202

By:

Elmashtawy, Ahmed;
Che Haat, Mohd Hassan;
Ismail, Shahnaz;
Almaqtari, Faozi A.

Publication type:

Article

Do Family Firms Choose Conservative Accounting Practices?

Published in:

International Journal of Accounting (World Scientific), 2019, v. 54, n. 4, p. 1, doi. 10.1142/S1094406019500148

By:

Raithatha, Mehul;
Shaw, Tara Shankar

Publication type:

Article

Auditor Quality, IFRS Adoption, and Stock Price Crash Risk: Korean Evidence.

Published in:

Emerging Markets Finance & Trade, 2016, v. 52, n. 9, p. 2100, doi. 10.1080/1540496X.2016.1184142

By:

Lim, Hyunil;
Kang, Sang Koo;
Kim, Haksoon

Publication type:

Article

Earnings Quality During COVID-19 Pandemic: Evidence from South African Listed Companies.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2023, v. 9, n. 3, p. 340, doi. 10.32602/jafas.2023.037

By:

Fonou-Dombeu, Nyanine C.;
Nomlala, Cyril B.;
Nyide, Celani J.

Publication type:

Article

Audit Quality and Accounting Conservatism.

Published in:

Journal of Accounting, Finance & Auditing Studies, 2019, v. 5, n. 2, p. 1, doi. 10.32602/jafas.2019.17

By:

Mohammed, Nishtiman H.;
Ismail, Ku Nor Izah Ku;
Amran, Noor Afza

Publication type:

Article

Community Social Capital and Accounting Conservatism.

Published in:

Journal of Forensic Accounting Research, 2024, v. 9, n. 1, p. 335, doi. 10.2308/JFAR-2023-007

By:

Li-Kuehne, Michelle;
Mwaungulu, Emmanuel;
Subedi, Meena

Publication type:

Article

Control Variables in Interactive Models.

Published in:

Journal of Financial Reporting, 2023, v. 8, n. 2, p. 77, doi. 10.2308/JFR-2021-023

By:

deHaan, Ed;
Moon Jr., James R.;
Shipman, Jonathan E.;
Swanquist, Quinn T.;
Whited, Robert L.

Publication type:

Article

Lagged Earnings Asymmetry in a Firm-Year Measure of Accounting Conservatism.

Published in:

Journal of Financial Reporting, 2018, v. 3, n. 1, p. 23, doi. 10.2308/jfir-52239

By:

Billings, Bruce K.;
Moon Jr., James R.;
Morton, Richard M.

Publication type:

Article

Impact of accounting conservatism on IPO under-pricing: evidence from India.

Published in:

Cogent Economics & Finance, 2022, v. 10, n. 1, p. 1, doi. 10.1080/23322039.2022.2132641

By:

Sreenu, Nenavath;
Pradhan, Ashis Kumar;
Xuan, Vinh Vo;
Naik, B. Koteswara Rao

Publication type:

Article

Accounting conservatism and corporate cross- listing: The mediating effect of the corporate governance.

Published in:

Cogent Economics & Finance, 2022, v. 10, n. 1, p. 1, doi. 10.1080/23322039.2022.2090662

By:

Mrad, Mouna

Publication type:

Article

Value of cash and accounting conservatism: The role of audit quality and firm growth.

Published in:

Cogent Economics & Finance, 2020, v. 8, n. 1, p. 1, doi. 10.1080/23322039.2020.1816281

By:

Daryaei, Abbas Ali;
Fattahi, Yasin;
Hasani, Ramazan;
Sadeqi, Hamed;
Seetharam, Yudhvir

Publication type:

Article

Virtual reality and perceived learning effectiveness in accounting studies: the mediating role of task-technology fit.

Published in:

Cogent Business & Management, 2024, v. 11, n. 1, p. 1, doi. 10.1080/23311975.2024.2316890

By:

Ratmono, Dwi;
Sari, Ratna Candra;
Warsono, Sony;
Ubaidillah, Muhammad;
Wibowo, Luqman Mulki

Publication type:

Article

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance.

Published in:

Cogent Business & Management, 2024, v. 11, n. 1, p. 1, doi. 10.1080/23311975.2023.2284803

By:

Elmashtawy, Ahmed;
Che Haat, Mohd Hassan;
Ismail, Shahnaz;
Almaqtari, Faozi A.

Publication type:

Article

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange.

Published in:

Cogent Business & Management, 2024, v. 11, n. 1, p. 1, doi. 10.1080/23311975.2023.2289199

By:

Nguyen Thi Phuong Hong;
Phan Thi Tra My

Publication type:

Article

Do female directors affect accounting conservatism in European Union?

Published in:

Cogent Business & Management, 2023, v. 10, n. 2, p. 1, doi. 10.1080/23311975.2023.2219088

By:

Alves, Sandra

Publication type:

Article

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

Published in:

Cogent Business & Management, 2023, v. 10, n. 1, p. 1, doi. 10.1080/23311975.2023.2164996

By:

Pujiono;
Radityo, Enggar;
Kusumaningtias, Rohmawati;
Putra, Rediyanto

Publication type:

Article

The effects of COVID-19 on conditional accounting conservatism in developing countries: evidence from Jordan.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2152156

By:

Al-Qudah, Laith Akram;
Ahmad Qudah, Hanan;
Abu Hamour, Aiman Mahmoud;
Abu Huson, Yazan;
Al Qudah, Mohammad Zakaria

Publication type:

Article

Accounting information quality and tax avoidance effect on investment opportunities evidence from Gulf Cooperation Council GCC.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2143020

By:

Alsmady, Ahnaf Ali

Publication type:

Article

The effect of ownership structure and board structure on accounting conservatism throughout financial reporting: Evidence from Jordanian industrial corporations.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2112819

By:

Aburisheh, Khaled Eriej;
Dahiyat, Ahmad Abdelrahim;
Owais, Walid Omar;
Al Shanti, Ayman Mohammad;
AlQudah, Laith Akram

Publication type:

Article

The effects of accounting conservatism on investment decision: Evidence from listed companies in China.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2093484

By:

Ma, Haixin;
Jeong, Kyunbeom

Publication type:

Article

Connection between accounting graduates' competences and job performance: Mediating role of continuing professional development.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2022.2084976

By:

Tufuor Kwarteng, Joseph;
Servoh, Maxmos

Publication type:

Article

The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom.

Published in:

Cogent Business & Management, 2022, v. 9, n. 1, p. 1, doi. 10.1080/23311975.2021.1993556

By:

Gierusz, Jerzy;
Kolesnik, Katarzyna;
Silska-Gembka, Sylwia;
Zamojska, Anna

Publication type:

Article

The effect of good corporate governance mechanisms on accounting conservatism with leverage as a moderating variable.

Published in:

Cogent Business & Management, 2020, v. 7, n. 1, p. 1, doi. 10.1080/23311975.2020.1779479

By:

Hajawiyah, Ain;
Wahyudin, Agus;
Kiswanto;
Sakinah;
Pahala, Indra;
Ntim, Collins G.

Publication type:

Article

Effects of privatization and corporate governance on accounting conservatism in state‐owned enterprises.

Published in:

Journal of Public Affairs (14723891), 2021, v. 21, n. 3, p. 1, doi. 10.1002/pa.2671

By:

Saleh, Fadli Moh;
Furqan, Andi Chairil;
Fontanella, Amy;
Prasetyo, Eko

Publication type:

Article

ЦИФРОВИЙ ОБЛІК: ПОНЯТТЯ, ВИТОКИ ТА АКТУАЛЬНИЙ ДИСКУРС

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2020, n. 3/4, p. 7, doi. 10.35774/ibo2020.03.007

By:

Руслан, Бруханський;
Ірина, Спільник

Publication type:

Article

INSTITUTIONAL SUPPORT FOR DOCUMENTING THE FACTS OF ECONOMIC ACTIVITY OF SUBJECTS OF ECONOMIC RELATIONS.

Published in:

Institute of Accounting, Control & Analysis in the Globalization Circumstances / Ìnstitut Buhgaltersʹkogo Oblìku, Kontrolʹ ta Analìz v Umovah Globalìzacìï, 2019, n. 1/2, p. 7, doi. 10.35774/ibo2019.01.007

By:

Marenych, Tetyana;
Nakisko, Oleksandr;
Rudenko, Serhii

Publication type:

Article

INCLUSION OF DATA ANALYTICS IN THE ACCOUNTING CURRICULUM.

Published in:

Journal of Business & Educational Leadership, 2023, v. 13, n. 1, p. 25

By:

Salimi, Anwar Y.

Publication type:

Article

DIRECT MEASURE OF ASSESSMENT FOR THE BACHELOR OF SCIENCE IN ACCOUNTING PROGRAM USING THE PEREGRINE OUTBOUND COMPREHENSIVE EXAM.

Published in:

Journal of Business & Educational Leadership, 2022, v. 12, n. 1, p. 81

By:

Fajardo, Consolacion L.

Publication type:

Article

Special issue: The implications of COVID‐19 for emerging Asia.

Published in:

Pacific Economic Review, 2021, v. 26, n. 4, p. 437, doi. 10.1111/1468-0106.12377

By:

Funke, Michael;
Ho, Tai‐kuang

Publication type:

Article

The impact of COVID‐19 on seasoned equity offering: Evidence from China.

Published in:

Pacific Economic Review, 2021, v. 26, n. 4, p. 539, doi. 10.1111/1468-0106.12371

By:

Xiao, He;
Xi, Jianqun

Publication type:

Article

Conservatism: The Fight for a Tradition.

Published in:

Journal of Applied Philosophy, 2024, v. 41, n. 2, p. 388, doi. 10.1111/japp.12714

By:

Mullender, Richard

Publication type:

Article

Accounting for hegemony. Fascist ideology and the shifting roles of accounting at the University of Ferrara and the Alla Scala Opera House (1922–1943).

Published in:

Accounting History, 2021, v. 26, n. 4, p. 640, doi. 10.1177/10323732211009517

By:

Bigoni, Michele

Publication type:

Article

Investment expectations by vulnerable European firms in times of COVID.

Published in:

Eurasian Business Review, 2023, v. 13, n. 1, p. 193, doi. 10.1007/s40821-022-00218-z

By:

Coad, Alex;
Amaral-Garcia, Sofia;
Bauer, Peter;
Domnick, Clemens;
Harasztosi, Peter;
Pál, Rozália;
Teruel, Mercedes

Publication type:

Article

Distributional effects of COVID-19.

Published in:

Eurasian Business Review, 2023, v. 13, n. 1, p. 221, doi. 10.1007/s40821-022-00230-3

By:

Aina, Carmen;
Brunetti, Irene;
Mussida, Chiara;
Scicchitano, Sergio

Publication type:

Article

An empirical analysis of accounting conservatism surrounding share repurchases.

Published in:

Eurasian Business Review, 2020, v. 10, n. 4, p. 609, doi. 10.1007/s40821-019-00145-6

By:

Li, Wilson X. B.;
He, Tina T.;
Marshall, Andrew;
Tang, Gordon Y. N.

Publication type:

Article

CEO Optimism, Accounting Conservatism and Earnings Management of Listed Manufacturing Firms: Evidence from Asian Emerging Economies.

Published in:

FWU Journal of Social Sciences, 2024, v. 18, n. 3, p. 14, doi. 10.51709/19951272/Fall2024/2

By:

Mehmood, Rashid;
Alawi, Suha;
Ahmad, Ilyas

Publication type:

Article

ACCOUNTING AND FISCAL ASPECTS REGARDING THE PROVISIONS IN THE NEW REGULATIONS CONTEXT.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2016, v. 18, n. 2, p. 227

By:

NICOLAESCU, CRISTINA;
TĂGĂDUAN, DIANA;
GOMOI, BOGDAN COSMIN;
CERNUŞCA, LUCIAN

Publication type:

Article

Local Political Corruption and Financial Reporting Conservatism.

Published in:

Accounting Review, 2025, v. 100, n. 2, p. 45, doi. 10.2308/TAR-2021-0061

By:

Chang, Xin;
Li, Shanmin;
Liu, Chun;
Sun, Liang;
Zhang, Wenrui

Publication type:

Article

The Effect of the Current Expected Credit Loss Model on Conditional Conservatism of Banks and Its Spillover Effect on Borrower Conservatism.

Published in:

Accounting Review, 2024, v. 99, n. 6, p. 389, doi. 10.2308/TAR-2022-0279

By:

Qiang, Xinrong;
Wang, Jing

Publication type:

Article

The Differential Timeliness of Stock Price in Incorporating Bad versus Good News and the Earnings-Return Asymmetry.

Published in:

Accounting Review, 2023, v. 98, n. 6, p. 97, doi. 10.2308/TAR-2018-0629

By:

Cheng, Zhuo;
Fang, Jing;
Myers, Linda A.

Publication type:

Article