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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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Share pledging by controlling shareholders and accounting conservatism : evidence from India
Avabruth, Suhas M.; Nathan, Siva; Saravanan, Palanisamy - In: Meditari accountancy research 32 (2024) 4, pp. 1349-1374
Persistent link: https://www.econbiz.de/10015078902
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Earnings quality in an ethics perspective
Romano, Mauro; Onesti, Tiziano - In: International journal of business governance & ethics : … 11 (2016) 1, pp. 52-67
Persistent link: https://www.econbiz.de/10011619767
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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
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Financial reporting language in financial statements : does pessimism restrict the potential for managerial opportunism?
Iatridis, George - In: International review of financial analysis 45 (2016), pp. 1-17
Persistent link: https://www.econbiz.de/10011580728
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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
Nassir Zadeh, Farzaneh; Askarany, Davood; Asl, Solmaz Arefi - 2022
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/10014029965
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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