analysis and survey research indicate that bad time memory of banks impacts bank accounting conservatism through CEO tenure and … of accounting policy. Specifically, we investigate two types of bad time history: banks’ undercapitalization and the … accounting income. We also find that following bad times, banks increase their allowance for loan losses. The results of path …

. Content analysis showed a clear picture of the consciousness about slavery accounting as all of the companies reported a … attempt to determine the nature of slavery accounting in Bangladesh. It will encourage business organizations to extend their …

The timeliness of financial reporting has been an important topic in the accounting literature for decades. There is a …

positive association between the independent variables Bank Size, Bank age, and Profitability on one side, and the dependent …