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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
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Political connections and accounting conservatism : evidence from Chinese listed firms
Sohn, Byungcherl Charlie; Zhou, Ling - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 143-152
Persistent link: https://www.econbiz.de/10011893015
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Corporate governance, accounting conservatism, and manipulation
Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437
Persistent link: https://www.econbiz.de/10011647358
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Accounting conservatism and firm investment efficiency
García Lara, Juan Manuel; García Osma, Beatriz; … - In: Journal of accounting & economics 61 (2016) 1, pp. 221-238
Persistent link: https://www.econbiz.de/10011453932
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Accounting conservatism and ownership structure effect : evidence from industrial and financial Jordanian listed companies
Alkordi, Amneh; Al-Nimer, Munther; Dabaghia, Mouhammad - In: International journal of economics and financial issues … 7 (2017) 2, pp. 608-619
Persistent link: https://www.econbiz.de/10011789388
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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
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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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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
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Accounting conservatism : a study of market-level and firm-level : explanatory factors
Xu, Jingjing; Lu, Changjiang - In: China journal of accounting research : CJAR 1 (2008), pp. 11-29
This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm …-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the … driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a …
Persistent link: https://www.econbiz.de/10011823377