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Political connections and accounting conservatism
Baloria, Vishal P. - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 45-66
Persistent link: https://www.econbiz.de/10013499075
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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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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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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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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
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Institutional ownership composition and accounting conservatism
Lin, Ling - In: Review of quantitative finance and accounting 46 (2016) 2, pp. 359-385
Persistent link: https://www.econbiz.de/10011588380
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CFO tenure, CFO board membership and accounting conservatism
Muttakin, Mohammad Badrul; Khan, Arifur; Tanewski, George - In: Journal of contemporary accounting & economics 15 (2019) 3, pp. 1-20
Persistent link: https://www.econbiz.de/10012133452
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Corporate social responsibility and accounting conservatism
Hong, Soonwook - In: International journal of economics and business … 19 (2020) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10012175678