accounting conservatism
Accounting Conservatism
... thesis, accounting conser- vatism produces a downward bias in the reported net book values of the firm, and its accumulated earnings, mainly because conservatism delays the recognition of good news but ...
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Managerial Ownership of Debt and Accounting Conservatism *
... reporting conservatism, ...among accounting regulators, standard setters, practitioners, and ...for accounting conservatism is that it arises as a mechanism to facilitate contracting among ...
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Accounting Conservatism and Earnings Management in the Banking Industry
... zero, accounting earnings reflect bad news less quickly than good news, which means that bad news is recognized in earnings on a less timely basis than good ...conditional accounting conservatism in ...
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Politicians’ Equity Holdings and Accounting Conservatism
... and accounting conservatism (which induces a negative bias) since the extant evidence suggests a clear link between political ties, the informational demands of firm stakeholders, and accounting ...
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Accounting conservatism and banking expertise on board of directors
... affect accounting conservatism, but the evidence is ...on accounting conservatism because accounting conservatism has both positive and negative ...sides. Accounting ...
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The Influence of Internal Governance Mechanisms on Accounting Conservatism
... as accounting practices that “anticipate no profit but anticipate all losses” (Bliss, ...of conservatism to limit manager’s opportunistic behaviors could increase firms value, and thus protect the interests ...
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Practice Of Accounting Conservatism In MBE Firms
... The best way to control management effects is to use variables with value instead of dummy. The degree of earnings management can be estimated by using equation (11). On the other hand, one cannot estimate the degree of ...
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Accounting Conservatism And Firms’ Investment Decisions
... of accounting conservatism in monitoring and controlling managers’ decision- making regarding opportunistic ...that accounting conservatism is negatively associated with ...conservative ...
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Succession of Family Firms and Accounting Conservatism
... of accounting informa- tion of family firms during the succession period as well as the regulating ef- fect of successor’ characteristic variables—educational level on the relation between succession and ...
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A Study On Accounting Conservatism Of Capital-Raising Corporations
... separated, accounting conservatism protects investors by monitoring ...of accounting conservatism has been claimed to be the protection of shareholders and ...conservative accounting to ...
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Accounting conservatism, corporate governance and political connections
... of accounting conservatism in Malaysia is important because high-quality financial statements are essential to boost investors ’ confidence and facilitate the country ’ s fast-growing capital market and ...
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Accounting conservatism and firm investment efficiency
... that conservatism affects differently future profitability and its volatility depending on whether the firm is in a setting prone to over or ...capacity), conservatism leads to better project selection and ...
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Board Independence and Accounting Conservatism in Malaysian Companies
... The Code recommends that non-executive directors should be persons of calibre, credibility and possess necessary skills and experience. Furthermore, at least one third of the board members should consist of independent ...
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Accounting Conservatism and the Efficiency of Debt Contracts
... of accounting conservatism (higher verifia- bility standards for reporting potentially income increasing events and lower verifiability standards for reporting potentially income decreasing events) is ...
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Ownership Structure and Accounting Conservatism: A Literature Review
... and accounting conservat- ism based on the character of our country’s special ...counting conservatism are negatively correlated in Chinese listing ...disclose accounting information, these companies ...
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Accounting Conservatism: Evidence from Indian Markets
... in accounting, refers to recognition of expenses and liabilities prudently, even if there is uncertainty about the outcome; but incomes and assets are recognized only when there is full surety of receiving ...the ...
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Accounting Conservatism and Bank Loan Contract
... ［31］Beatty A， Weber J， Yu J J.Conservatism and Debt ［J ］ .Journal of Accounting and Economics， 2008， 45 （2/3 ）： 154-174. ［32］Nikolaev V V.Debt Covenants and Accounting Conservatism ［J］ .Journal of ...
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Corporate Governance and Accounting Conservatism in China
... on conservatism among SOEs is determined by the effect of reduced political cost and that of greater information ...the conservatism of their financial reporting, indicating less demand for accounting ...
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Accounting Conservatism and the Efficiency of Debt Contracts
... In deriving the optimal debt contract, characterized in Proposition 2, we assumed that residual claimants had all the bargaining power and were restricted only by the risk free interest rate prevailing in the market. ...
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Identifying Accounting Conservatism – A Literature Review
... on accounting conservatism that we have identified, were those from 1939, of Stephen Gilman and Kenneth ...common accounting convention according to whom assets should be stated at the lower of cost ...
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