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Rawan Atwa, Safaa Alsmadi, Buthiena Kharabsheh and Ruwaidah Haddad
This study examines the relationship between chief executive officers? (CEOs?) characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial ...
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Ruth Citra Lumbantobing, Namira Ufrida Rahmi, Nurhetty Nababan, Debora Sinaga
Pág. 1316 - 1327
The aim of the researchers conduct research to examine how the influence of financial distress, leverage, capital intensity, and profitability on accounting conservatism. The population of 79 companies and 90 samples has been multiplied by three years, a...
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Umair Bhutta, Jéssica Nunes Martins, Mário Nuno Mata, Ali Raza, Rui Miguel Dantas, Anabela Batista Correia and Muhammad Rafiq
Accounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundame...
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Aleksandra Arsenijevic
Pág. 375 - 383
Various studies point out that the principle of conservatism (prudence) has been too long in the field of accounting, which makes it almost irreplaceable. However, the development of accounting is in line with constant expansion of the circle of stakehol...
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Nishtiman Mohammed,Ku Nor Izah Ku Ismail,Noor Afza Amran
Pág. 119 - 123
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DINUL ALFIAN AKBAR, AMRI AMIR, SRI RAHAYU, ASEP MACHPUDIN
Pág. 69 - 74
This research is motivated by the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and size on firm value, and the indirect influence of these variables through unconditional conse...
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Adam Hayes
Pág. Finance an - 83
Behavioral economics has become a dominant set of theories in explaining economic behavior, yet such behavior remains under the limited purview of psychological, cognitive, or neural approaches. This article draws on and extends Viviana Zelizer?s social ...
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Chen-Yin Kuo
Pág. 227 - 242
Differing from existing research focusing on the relations between default risk and equity returns, corporate governance, tax allowance, this paper investigates whether accounting conservatism (accounting conservative reporting) reduces default risk. We ...
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Amneh Alkordi,Munther Al-Nimer,Mouhammad Dabaghia
Pág. 608 - 619
This study aims to examine the impact of ownership structure on the level of accounting conservatism in Jordan by using a sample of 99 manufacturing and financial companies listed on the Amman Stock Exchange between 2005 and 2013. On one hand, ownership ...
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Jamal Barzegari Khanagha,Tahere Parvare
Pág. 225 - 232
Regarding the expansion of economic activities, today,development of financial markets and stimulation of investment in capital markets, especially in Stock Exchange by natural and legal persons,are the most important tools to make the right decisions an...
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