earnings conservatism
Liability exposure effects on earnings conservatism: the case of cross listed firms
... that earnings conservatism will increase in the expected costs to auditors and managers from securities liti- gation: “securities lawsuits induce a demand for conservatism because the payoff function ...
34
Assessment of Earnings Conservatism in Malaysian Financial Reporting
... of earnings conservatism following the institutional reforms, in which economic losses are recognised in a more timely way than are economic ...Specifically, earnings are at least three times more ...
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Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
... of conservatism varied depending on the institutional context, or remained a function of a nation‘s political and legal ...for conservatism practices (Ball et ...asymmetric conservatism relative to ...
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An Investigation of Relationship between Earnings Conservatism and Price to Book Ratio Based on Basu’s Method
... Investors’ right for requesting real financial statement disclosure brings a need for earnings conservatism to limit litigation losses, which are results of claim about exaggeration in assets or net ...
12
The effects of corporate ownership structure on earnings conservatism: evidence from China
... 1976). Earnings conservatism provides contracting parties with an additional tool to cope with conflict between debtholders and shareholders (Ahmed et ...
21
Balance sheet versus earnings conservatism in Europe.
... of conservatism is tied to the debate about whether the current level of stock prices represents a bubble’ (Givoly and Hayn, ...smaller earnings conservatism of continental countries with respect to ...
32
Identifying Accounting Conservatism – A Literature Review
... accounting conservatism. Starting from the definition of conservatism given by Basu, 1997, Peter Pope and Martin Walker, 1999 analyzed the differences of conservatism between the financial reporting ...
8
Earnings And Balance Sheet Conservatism In Malaysia: The Effect Of Malaysia's Convergence To International Financial Reporting Standards (Ifrs)
... that earnings conservatism is enhanced after IFRS, whereas balance sheet conservatism is reduced after the IFRS ...of conservatism supporting the argument by Watts (2003a, ...
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Earnings And Balance Sheet Conservatism In Malaysia: The Influence Of Ifrs, Corporate Governance And Institutional Culture In Malaysia
... of earnings-returns ...Rationally, conservatism is regarded as a proxy for transparency due to the natural behaviour of humans who are more devoted to profits and thus tend to present good news more than ...
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Examining the Effect of Firm Size on Conservatism and Earnings Management Relationships; Evidences from Tehran Stock Exchange
... Companies as economic entities are always in pursuit of more revenue and wealth. Due to various reasons amongst which separation of ownership from management is the most important one, companies are obliged to be ...
8
Balancing investors' information needs with accounting conservatism: The role of voluntary disclosure of non-GAAP earnings
... non-GAAP earnings is reported in the last two ...non-GAAP earnings are included in press releases of actual results in at least one quarter of the fiscal ...non-GAAP earnings excludes EBIT and ...
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Assessment of accounting information, market value, cost of equity and moderating effect of intellectual capital
... between earnings attributes and Cost of Equity (Francis et ...where conservatism of earnings leads to reduction of the ...between conservatism of earnings and ...that ...
73
Reviewing Accounting Conservatism and Earnings Value Relevance Across the Business Cycle in Tehran Stock Exchange
... Secondly, probably demand for increment of conservative accounting procedures increases during trade slump periods from stockholders and investors due to higher uncertainty in order to identify and knock out projects ...
18
The Level of Conservatism and its Effect on Earnings Management of Listed Companies in Tehran Stock Exchange
... accounting earnings and its cash component, which includes changes in inventories, receivables and ...accounting earnings is larger than the cash flows resulting from the business unit ...the ...
15
Business strategy and earnings quality
... the real Gross Domestic Production (GDP) growth rates of a country capture the essence of the macro-economic environments of that country. Business firms regularly monitor and forecast industry and economic outlooks and ...
33
Accounting Conservatism and Managerial Excess Perks
... Managerial perks are defined as forms of nonmonetary compensation to selected employees (Rajan and Wulf, 2006). Different with explicit compensation, such as salary, bonus, etc., managerial perks as implicit compensation ...
11
Bank accounting conservatism and bank loan quality
... of conservatism on bank’s own monitoring effort reflected in its loan portfolio ...as conservatism, on bank risk taking or a bank’s own monitoring ...of conservatism in reducing bank’s risk-taking ...
58
An Investigation of the Association between Levels of Accounting Conservatism and Corporate Cost of Debt
... accounting conservatism. Accounting conservatism in this standard doesn’t mean reducing the income and increasing expenses, yet it means that the financial statements provide information that is not biased ...
20
Does Conditional Conservatism affect the Cost of Capital? Evidence from China
... conditional conservatism association with cost of capital as formulated from above ...of conservatism and the cost of ...conditional conservatism impact on cost of ...of earnings (bad news) ...
14
Accounting Conservatism
... accumulated earnings, mainly because conservatism delays the recognition of good news but accelerates the recognition of bad news, subject to economic uncertainty (Basu, 1997; Watts, 2003a; Guay and ...
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