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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to … Efficiency ; Accounting Standard ; Shareholder Monitoring ; Creditor Monitoring …
Persistent link: https://www.econbiz.de/10003850495
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Accounting conservatism and firm value : evidence from the global financial crisis
Watts, Ross L.; Zuo, Luo - 2011 - Current version: November 2011
This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …
Persistent link: https://www.econbiz.de/10009579601
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Private company finance and financial reporting
Hope, Ole-Kristian; Vyas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646298
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Private company finance and financial reporting
Hope, Ole-Kristian; Yvas, Dushyantkumar - 2017
This article provides a comprehensive assessment of private firms' financing sources and their relation with financial reporting practices. We consider debt financing (bank financing, leasing, and government guarantees), equity financing (family ownership, government ownership, employee...
Persistent link: https://www.econbiz.de/10011646418
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Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
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An empirical study on students' behaviour regarding creative accounting techniques
Balaciu, Diana Elisabeta; Cernusc̣a, Lucian; Meṣter, … - 2014
The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …
Persistent link: https://www.econbiz.de/10012011018
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Tax avoidance and accounting conservatism
Bornemann, Tobias - 2018
This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …
Persistent link: https://www.econbiz.de/10011799261
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A note on the time series measure of conservatism
Brauer, Sebastian; Westermann, Frank - 2010
Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in …
Persistent link: https://www.econbiz.de/10003940082
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A note on the time series measure of conservatism
Brauer, Sebastian; Westermann, Frank - 2010
Asymmetric persistence of accounting income is often tested in a regression of changes in earnings on lagged changes in …
Persistent link: https://www.econbiz.de/10009660971
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The impact of board internationalization on earnings management
Hooghiemstra, Reggy; Hermes, Niels; Oxelheim, Lars; … - 2015
preliminary evidence that differences in accounting knowledge drive this effect. Our results suggest that it may not necessarily …
Persistent link: https://www.econbiz.de/10011418688