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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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Does accounting conservatism reduce default risk? : evidence from Taiwan
Kuo, Chen-Yin - In: International journal of economics and financial issues … 8 (2018) 4, pp. 227-242
Persistent link: https://www.econbiz.de/10011979570
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Investor sentiment and accounting conservatism
Ge, Rui; Seybert, Nicholas; Zhang, Feida - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 83-102
Persistent link: https://www.econbiz.de/10012121889
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Accounting conservatism and information asymmetry
Odia, O. J.; Osazevbaru, Henry Osahon - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 72-91
Persistent link: https://www.econbiz.de/10012203005
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Managerial risk incentives and accounting conservatism
Hu, Chengru; Jiang, Wei - In: Review of quantitative finance and accounting 52 (2019) 3, pp. 781-813
Persistent link: https://www.econbiz.de/10012171729
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The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169
conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … significant differences in conservatism in Nordic countries. Another finding is a significant decrease in the level of … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …
Persistent link: https://www.econbiz.de/10012242340
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Impact of accounting conservatism on IPO under-pricing : evidence from India
Sreenu, Nenavath; Pradhan, Ashis Kumar; Xuan Vinh Vo; … - In: Cogent economics & finance 10 (2022) 1, pp. 1-21
In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …
Persistent link: https://www.econbiz.de/10014500281
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Do converged to IFRS national standards and corporate governance attributes affect accounting conservatism? : evidence from China
Pasko, Oleh; Chen, Fuli; Tkal, Yarmila; Hordiyenko, Mykola - In: Scientific papers of the University of Pardubice 29 (2021) 2, pp. 1-17
accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … and measurement of accounting conservatism applied. Next, the endogeneity problem is not solved as yet, therefore which …
Persistent link: https://www.econbiz.de/10012672056
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Incomplete share repurchase programs in Vietnam : completion rates and short-term returns
Kien Cao; Nguyen Thuy Thu; Nguyen Thi Hoa Hong; Hien Bui - In: International Journal of Financial Studies : open … 8 (2020) 3/57, pp. 1-16
Stock repurchases have become a preferred method of distributing cash to stockholders. However, given the high level of information asymmetry and weak corporate governance as well as poor investor protection in Vietnam, many Vietnamese firms use stock repurchases as a tool to manipulate stock...
Persistent link: https://www.econbiz.de/10012291918
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Managerial overconfidence and accounting conservatism
Ahmed, Anwer S.; Duellman, Scott - In: Journal of accounting research 51 (2013) 1, pp. 1-30
Persistent link: https://www.econbiz.de/10009727811