Corporate governance and accounting conservatism in Islamic banks
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DOI: 10.1002/tie.22063
Abstract: Correspondence Majdi A. Quttainah, Department of Management and Marketing, College of Business Administration, University of Kuwait, P.O. Box 5486, Safat 13055, Kuwait. Email: [email protected] Abstract We examine whether Islamic banks are more likely to be… read more here.
Keywords: accounting conservatism; conservatism islamic; islamic banks; corporate governance ... See more keywords
Share repurchases and accounting conservatism
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DOI: 10.1007/s11156-019-00804-9
Abstract: The prior literature indicates that financial policy (e.g., payout policy) as well as accounting policy (e.g., conservatism) can be used to address incentive problems in firms but finds mixed evidence. We conjecture that stock repurchases,… read more here.
Keywords: accounting conservatism; negative relation; share repurchases; repurchases accounting ... See more keywords
Accounting conservatism and banking expertise on board of directors
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DOI: 10.1007/s11156-019-00851-2
Abstract: Previous studies show mixed evidence of the role of banking expertise on the board of directors on accounting conservatism. In this paper, we add to this growing literature by providing an innovative way to measure… read more here.
Keywords: banking expertise; expertise; expertise board; accounting conservatism ... See more keywords
An empirical analysis of accounting conservatism surrounding share repurchases
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DOI: 10.1007/s40821-019-00145-6
Abstract: This study examines the change of the demand for accounting conservatism surrounding share repurchases for a sample of US listed firms between 2003 and 2013. We find that the extent of accounting conservatism decreases significantly… read more here.
Keywords: conservatism; conservatism surrounding; accounting conservatism; share repurchases ... See more keywords
Loan Sales and Borrowers' Accounting Conservatism
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DOI: 10.1111/1911-3846.12408
Abstract: We examine whether initial loan sales in the secondary loan market relate to borrowing firms’ accounting conservatism. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We… read more here.
Keywords: conservatism; loan; borrowers accounting; loan sales ... See more keywords
The Influence of Country-Level Religiosity on Accounting Conservatism
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DOI: 10.2308/jiar-52270
Abstract: ABSTRACT This study investigates how religiosity (i.e., the strength of religion) differences across countries influence an important characteristic of financial reporting, accounting conservatism.... read more here.
Keywords: influence country; country level; influence; level religiosity ... See more keywords
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance
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DOI: 10.24843/eja.2020.v30.i02.p08
Abstract: This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The… read more here.
Keywords: tax; pengaruh ukuran; ukuran perusahaan; accounting conservatism ... See more keywords
The Implementation of Accounting Conservatism Principles
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DOI: 10.33312/ijar.455
Abstract: This research investigates the influence of Company Growth, Investment Opportunity Set (IOS), and Managerial Ownership toward the application of accounting conservatism principles at mining companies listed in Indonesia Stock Exchange (IDX). This research used secondary… read more here.
Keywords: research; conservatism; conservatism principles; influence ... See more keywords
Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development
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DOI: 10.3389/fpsyg.2021.799221
Abstract: Key subordinate executives play the role of connecting superiors and subordinates within the top management team (TMT). Based on the heterogeneity of TMT preference, this article takes the data of Chinese A-share listed companies from… read more here.
Keywords: accounting conservatism; executive governance; key subordinate; subordinate executive ... See more keywords
Company’s Sustainability and Accounting Conservatism: Firms Delisting from KOSDAQ
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DOI: 10.3390/su11061775
Abstract: This paper finds evidence that delisting firms make reported earnings more conservative to avoid litigation risk. Conservatism has been used as one of suitable reporting quality measurements that is separate from discretionary accruals, in that… read more here.
Keywords: accounting conservatism; company sustainability; conservatism firms; sustainability accounting ... See more keywords