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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

Accounting conservatism, corporate governance and political connections

Nor Farizal Mohammed; Ahmed, Kamran; Ji, Xu-dong - In: Asian review of accounting 25 (2017) 2, pp. 288-318

Persistent link: https://www.econbiz.de/10011673191

The effect of accounting conservatism on corporate investment during the global financial crisis

Balakrishnan, Karthik; Watts, Ross L.; Zuo, Luo - In: Journal of business finance & accounting : JBFA 43 (2016) 5/6, pp. 513-542

Persistent link: https://www.econbiz.de/10011610302

Auditor tenure and accounting conservatism : evidence from Greece

Rickett, Laura K.; Maggina, Anastasia G.; Alam, Pervaiz - In: Managerial auditing journal 31 (2016) 6/7, pp. 538-565

Persistent link: https://www.econbiz.de/10011590359

Internal control weakness and accounting conservatism in China

Ji, Xudong; Lu, Wei; Qu, Wen - In: Managerial auditing journal 31 (2016) 6/7, pp. 688-726

Persistent link: https://www.econbiz.de/10011590466

Accounting conservatism alleviates firm's investment efficiency : an evidence from China

Razzaq, Naveed; Zhang, Rui; Zhou, Donghua - In: International journal of business and economics … 5 (2016) 4, pp. 85-94

Persistent link: https://www.econbiz.de/10011593694

Succession of family firms and accounting conservatism

Chen, Ying - In: Modern economy 10 (2019) 1, pp. 298-310

Persistent link: https://www.econbiz.de/10012005684

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