The purpose research is to examine other variables that also affect the relationship between conservatism and earnings … a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a … significant positive effect on the Earning Quality. This means that management positively signals the application of accounting …

purpose of obtaining a representative sample. An Alternative measure of accounting conservatism used is the instrumental … variables of Accounting conservatism (VIKV) developed by Lo Eko (Lo, 2005). The quality of earnings can be measured through …The research aim is to examine other variables that also affect the relationship between conservatism and earnings …

a representative sample. An Alternative measure of accounting conservatism used is the instrumental variables of … Accounting conservatism (VIKV) developed by Lo (2005). The quality of earnings can be measured through discretionary accruals … the Earning Quality. This means that management positively signals the application of accounting conservatism within the …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

life-time working history in banks of all individual directors on the board. We find that accounting conservatism is … pronounced impact on accounting conservatism when firms have high bankruptcy risk and when firms have high financial leverage …Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting …

It is argued in the literature that accounting conservatism may be used as a substitute for management earnings … that accounting conservatism serves as a substitute for informative MEFs and especially for pessimistic MEFs, but not for … opportunistic and optimistic forecasts. Accounting conservatism may, however, be used as supplementary to optimistic MEFs …

This study investigates the macroeconomic consequences of firm-level accounting conservatism. Consistent with … conditional conservatism extending to the aggregate level, I demonstrate that annual estimates of aggregate corporate profits and … to positive aggregate news. Next, I estimate the dollar value impact of conservatism on measurements of macroeconomic …

This study examines the relation between accounting conservatism and firms' capital structure adjustments. We find that …. Taken together, our findings suggest that accounting conservatism plays an important role in facilitating under … within firms that rely more on external financing for adjustments. Further, we find that the positive effect of conservatism …

.Methodology/Technique – Using the accounting conservatism model developed by Basu (1997), the authors compare firm conservatism … the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to …Objective – The Indonesian Accounting Standard Authority has required companies to adopt the International Financial …

We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of … stakeholders, firms prioritize commitment to accounting conservatism over the needs of non-financial stakeholders and other … conservatism are negatively associated with a CSR orientation shown by firms; however, our analysis also indicates a significant …