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Accounting conservatism and incentives : intertemporal considerations

Glover, Jonathan C.; Lin, Haijin H. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 181-201

Persistent link: https://www.econbiz.de/10011966798

Impact of underwriter reputation on the accounting conservatism of the IPO firm : South Korean cases

Kim, Na-Youn; Hwang, Kook-Jae - In: International journal of economic policy in emerging … 11 (2018) 3, pp. 238-247

Persistent link: https://www.econbiz.de/10011972343

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 …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

Persistent link: https://www.econbiz.de/10011949178

Accounting conservatism : a life cycle perspective

Hansen, James C.; Hong, Keejae; Park, Sang Hyun - In: Advances in accounting : a research annual 40 (2018), pp. 76-88

Persistent link: https://www.econbiz.de/10011865535

The implications of research on accounting conservatism for accounting standard setting

Mora, Araceli; Walker, Martin - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 620-650

Persistent link: https://www.econbiz.de/10011415011

The influence of country-level religiosity on accounting conservatism

Bjornsen, Matt; Do, Chuong; Omer, Thomas C. - In: Journal of international accounting research 18 (2019) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10012212917

Does accounting conservatism mitigate the shortcomings of CEO overconfidence?

Hsu, Charles; Novoselov, Kirill E.; Wang, Rencheng - In: The accounting review : a publication of the American … 92 (2017) 6, pp. 77-101

Persistent link: https://www.econbiz.de/10011780678

Managerial ability and accounting conservatism

Haider, Imran; Singh, Harjinder; Sultana, Nigar - In: Journal of contemporary accounting & economics 17 (2021) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10012520957

Depressing earnings management in Palestinian corporations : the role of audit quality, audit committee, and accounting conservatism

Alia, Muiz Abu; Abdeljawad, Islam; Yaaqbeh, Mohammad - In: International journal of revenue management : IJRM 11 (2020) 3, pp. 213-236

Persistent link: https://www.econbiz.de/10012521654

Accounting conservatism and corporate social responsibility

Anagnostopoulou, Seraina C.; Tsekrekos, Andrianos E.; … - In: The British accounting review : the journal of the … 53 (2021) 4, pp. 1-28

Persistent link: https://www.econbiz.de/10012591952