Corporate governance and accounting conservatism in Islamic banks
Sign Up to like & getrecommendations! Published in 2019 at "Thunderbird International Business Review"
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
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
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
Sign Up to like & getrecommendations! Published in 2019 at "Review of Quantitative Finance and Accounting"
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
Sign Up to like & getrecommendations! Published in 2019 at "Eurasian Business Review"
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
Accounting conservatism, timeliness and interactions in the Scandinavian stock markets
Sign Up to like & getrecommendations! Published in 2024 at "EuroMed Journal of Business"
DOI: 10.1108/emjb-04-2023-0119
Abstract: PurposeThe purpose of this study is to examine within a unified framework the timeliness and conservatism of accounting disclosure accommodating the transmission of news among the Scandinavian stock markets.Design/methodology/approachTo this end the authors have used… read more here.
Keywords: conservatism timeliness; stock markets; accounting conservatism; scandinavian stock ... See more keywords
Loan Sales and Borrowers' Accounting Conservatism
Sign Up to like & getrecommendations! Published in 2018 at "Contemporary Accounting Research"
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
A fall into the pit, a gain in your wit: Top managerial career setback experience and accounting conservatism
Sign Up to like & getrecommendations! Published in 2024 at "Australian Journal of Management"
DOI: 10.1177/03128962231222770
Abstract: This study investigates the relationship between chief executive officers (CEOs) and chief financial officers (CFOs) with career setbacks and firms’ accounting conservatism. Using manually collected data from Chinese listed firms, this study finds that firms… read more here.
Keywords: career; career setbacks; experience; accounting conservatism ... See more keywords
Production Network Centrality and Accounting Conservatism
Sign Up to like & getrecommendations! Published in 2025 at "Accounting Horizons"
DOI: 10.2308/horizons-2024-200
Abstract: As firms become increasingly embedded in complex production networks, stakeholders are becoming more aware of how interfirm linkages expose companies to cascading risks. This study investigates whether firms that occupy more central positions in these… read more here.
Keywords: accounting; production network; accounting conservatism; network ... See more keywords
The Influence of Country-Level Religiosity on Accounting Conservatism
Sign Up to like & getrecommendations! Published in 2019 at "Journal of International Accounting Research"
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
Sign Up to like & getrecommendations! Published in 2020 at "European Journal of Anaesthesiology"
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
Sign Up to like & getrecommendations! Published in 2020 at "International Journal of Approximate Reasoning"
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