conservative accounting policies …

“Modern” accounting adheres to 15th century conventions in maintaining that corporate stock repurchases never result in … a profit or loss for a firm. In actual practice, however, few purely financial decisions rival stock repurchases in … their bearing on the well-being of shareholders. Because profit/loss on buybacks is excluded from the audited financial …

governance and unclear accounting in this choice. CEOs increase their insider selling following a buyback, which also supports a …

enforcement of laws and regulations, generating concerns as to whether IFRS adoption would bring the intended benefits in Japan ….S. GAAP to IFRS. Our results show that voluntary IFRS adoption is positively evaluated in Japan in that the country has …

on accounting earnings numbers. Due to the conservative accounting practices, earnings fixated traders underestimate the … proves analytically that the presence of accounting conservatism decreases the asset price and the volatility of the asset … price and it increases the expected return of the asset. In addition, this paper proves that the presence of accounting …

This study aims to examine the relationship of accounting conservatism, managerial ownership, dividend policy, firm … Earnings Ratio has significant effect while accounting conservatism, dividend policy, firm size, price to book value (PBV) and …