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The effect of government industrial policies on corporate accounting conservatism

Wang, Qiong; Lee, Edward; Wang, Kemin; Zhang, Xin - In: Journal of accounting and public policy 41 (2022) 5, pp. 1-23

Persistent link: https://www.econbiz.de/10013429195

The effect of borrowers' accounting conservatism on lenders' loan loss provisions : evidence from China's banking industry

Zhang, Xinyue; Zhong, Yuxiang; Li, Wanli - In: International review of financial analysis 82 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013431305

Accounting conservatism and corporate cross- listing : the mediating effect of the corporate governance

M'rad, Mouna - In: Cogent economics & finance 10 (2022) 1, pp. 1-24

The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross- listing decision and the mediating role of the corporate governance mechanisms: board of directors’ characteristics and ownership structure, on this relationship. Using a sample...

Persistent link: https://www.econbiz.de/10013431572

Explanatory power of earnings for returns : nonstationarity, disaggregation and timeliness

Wild, John J.; Wild, Jonathan M. - In: Review of accounting & finance 21 (2022) 4, pp. 320-340

Persistent link: https://www.econbiz.de/10013368342

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 results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for...

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

Auditor legal liability and stock price crash risk : evidence from organizational transformation of chinese audit firms

Chu, Jian; Weng, Chia-Hsiang - In: The international journal of accounting 57 (2022) 4, pp. 1-37

Persistent link: https://www.econbiz.de/10013389448

The effects of state ownership and tax rate cuts on accounting conservatism : evidence from Vietnam

Le, Ben; Moore, Paula Hearn - In: Pacific accounting review 34 (2022) 2, pp. 197-224

Persistent link: https://www.econbiz.de/10013412056

Accounting conservatism and the fulfilment of the target's performance commitment in valuation adjustment mechanism contracts

Zeng, Shiyun; Li, Wenfei; Tang, Qingquan - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 6, pp. 1497-1517

Persistent link: https://www.econbiz.de/10013415531

Bilanzielle Risikovorsorge und außerbianzielle Risikoberichterstattung : Das Verhältnis von Lagebericht undManagement Commentaryzum Jahresabschluss nach HGb und IFRS

Müßbig, Anke - 2006

Die Bilanzskandale und Unternehmenskrisen der jüngsten Vergangenheit haben die Diskussion über eine zweckadäquate Ausgestaltung der bilanziellen Risikovorsorge und der außerbilanziellen Risikoberichterstattung neu entfacht. Als Folge wurden Gesetze und Rechnungslegungsstandards...

Persistent link: https://www.econbiz.de/10013516583

Do geographically nearby major customers mitigate suppliers' stock price crash risk?

Cao, Feng; Zhang, Xueyan; Yuan, Rongli - In: The British accounting review : the journal of the … 54 (2022) 6, pp. 1-24

Persistent link: https://www.econbiz.de/10013535737