Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author … readability and accounting conservatism and uses the FOG index to measure financial report readability. By using management … with accounting conservatism. Additionally, the author separates the samples into high-compensation incentive and low …

only determinant of risk in the South African stock market. We also found positive beta-idiosyncratic volatility (IVOL …

relatively lower? How does high market volatility affect the investors' view on the firm-level risk of green firms? This paper … performance. Further, we examine the effect market volatility has on the relationship. We estimate fixed-effect panel models using … high market volatility, just performing better than the industry does not make the investors see the firms' risk as being …

' involvement in innovation activities impacts their volatility, particularly their idiosyncratic volatility. In this paper, we … empirically examine the effect of innovation on idiosyncratic volatility. To do so, we empirically examine the impact of … innovation, measured by patents weighted by citations and R&D expenditure, on the idiosyncratic volatility of firms. Using a …

clearly states, in selected two representative companies, how significantly creative accounting can influence the final value … valuing the company. Background: Creative accounting is an important issue that is being addressed worldwide. It can have … creative accounting, methods of determining the general value of the company's assets, specifically the property method, and …

. However, companies prefer to achieve better results by applying the principles of creative accounting, which leads to improved … economic values being shown to be achieved during an accounting period. The purpose of this article is to apply models that … have been developed to detect creative accounting, which occurs under conditions that help enterprises to adjust their …

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

Act on Accounting and Financial Reporting for companies in general and to the International Financial Reporting Standards …