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Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China

Pan, Yukun; Zhao, Rui - In: Emerging markets, finance and trade : EMFT 58 (2022) 7, pp. 1975-1987

Persistent link: https://www.econbiz.de/10013190243

The relationship between CSR disclosure and accounting conservatism : the role of state ownership

Garanina, Tatiana; Kim, Oksana - In: Journal of international accounting auditing & taxation 50 (2023), pp. 1-24

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The effects of mandatory corporate social responsibility policy on accounting conservatism

Cheng, Chia-Ling; Kung, Fan-Hua - In: Review of accounting & finance 15 (2016) 1, pp. 2-20

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Accounting conservatism and corporate social responsibility

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E.; … - In: The British accounting review : the journal of the … 53 (2021) 4, pp. 1-28

Persistent link: https://www.econbiz.de/10012591952

Real earnings management, manipulation incentives and accounting conservatism : evidence from China

Yuan, Kun; Zeng, Detao; Yuan, Xiangyi; Lan, Fei - In: Emerging markets, finance and trade : EMFT 58 (2022) 4, pp. 939-951

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Accounting conservatism and earnings quality

Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18

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 …

Persistent link: https://www.econbiz.de/10013401816

CFO tenure, CFO board membership and accounting conservatism

Muttakin, Mohammad Badrul; Khan, Arifur; Tanewski, George - In: Journal of contemporary accounting & economics 15 (2019) 3, pp. 1-20

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Institutional ownership composition and accounting conservatism

Lin, Ling - In: Review of quantitative finance and accounting 46 (2016) 2, pp. 359-385

Persistent link: https://www.econbiz.de/10011588380

The relations among accounting conservatism, institutional investors and earnings manipulation

Lin, Fengyi; Wu, Chung-min; Fang, Tzu-yi; Wun, Jheng-ci - In: Economic modelling 37 (2014), pp. 164-174

Persistent link: https://www.econbiz.de/10010417768

Share repurchases and accounting conservatism

Lobo, Gerald J.; Robin, Ashok J.; Wu, Kean - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 699-733

Persistent link: https://www.econbiz.de/10012232891

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