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Ownership structure and accounting conservatism : a literature review
Song, Fangfang - In: Modern economy 6 (2015) 4, pp. 478-483
Persistent link: https://www.econbiz.de/10011384337
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Foreign institutional ownership and demand for accounting conservatism : evidence from an emerging market
Khalil, Mohamed; Ozkanc, Aydin; Yildiz, Yilmaz - In: Review of quantitative finance and accounting 55 (2020) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10012233217
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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
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View of institutional ownership and value relevance in Indonesia : the nexus of accounting conservatism
Doddy Setiawan - In: Rajagiri management journal 18 (2024) 3, pp. 251-263
Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …
Persistent link: https://www.econbiz.de/10015049408
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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
Persistent link: https://www.econbiz.de/10014301970
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Accounting conservatism and common ownership by dedicated institutional blockholders
Cheng, C. S. Agnes; Li, Xiaohui; Xie, Jing; Zhong, Yuxiang - In: Journal of business finance & accounting : JBFA 50 (2023) 9/10, pp. 1943-1983
Persistent link: https://www.econbiz.de/10014443323
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Real earnings management, manipulation incentives and accounting conservatism : evidence from China
Yuan, Kun; Zeng, Detao; Yuan, Xiangyi; Lan, Fei - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 4, pp. 939-951
Persistent link: https://www.econbiz.de/10013167054
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Does mandatory disclosure of CSR reports affect accounting conservatism? : evidence from China
Pan, Yukun; Zhao, Rui - In: Emerging markets, finance & trade : a journal of the … 58 (2022) 7, pp. 1975-1987
Persistent link: https://www.econbiz.de/10013190243
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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
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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