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The reaction of analysts to management disclosures and firm characteristics : conservatism and corporate governance
Jeong, Kyunbeom - In: The journal of applied business research 32 (2016) 6, pp. 1629-1647
Persistent link: https://www.econbiz.de/10011627875
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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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Main bank relationship and accounting conservatism : evidence from Japan
Sakawa, Hideaki; Watanabel, Naoki - In: Asian business & management 19 (2020) 1, pp. 62-85
Persistent link: https://www.econbiz.de/10012298373
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Main bank relationship and accounting conservatism : evidence from Japan
Sakawa, Hideaki; Watanabel, Naoki - 2018
Persistent link: https://www.econbiz.de/10011965660
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Audit committee characteristics and accounting conservatism
Sultana, Nigar - In: International journal of auditing : IJA 19 (2015) 2, pp. 88-102
Persistent link: https://www.econbiz.de/10011403661
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CEO retirement, corporate governance and conditional accounting conservatism
Chen, Shimin; Ni, Serene; Zhang, Feida - In: European accounting review 27 (2018) 3, pp. 437-465
Persistent link: https://www.econbiz.de/10011883416
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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