Accounting conservatism: A review of the literature
We review and analyze the accounting literature that examines the effects of accounting
conservatism on financial statements and financial statement users. We begin by analyzing …
conservatism on financial statements and financial statement users. We begin by analyzing …
Gender differences in financial reporting decision making: Evidence from accounting conservatism
This paper investigates the effect of CFO gender on corporate financial reporting decision
making. Focusing on firms that experience changes of CFO from male to female, the paper …
making. Focusing on firms that experience changes of CFO from male to female, the paper …
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries
Earnings management and investor protection during the COVID-19 pandemic: evidence from
G-12 countries | Emerald Insight Books and journals Case studies Expert Briefings Open …
G-12 countries | Emerald Insight Books and journals Case studies Expert Briefings Open …
How has the financial crisis affected earnings management? A European study
R Cimini - Applied economics, 2015 - Taylor & Francis
The article aims to investigate whether and how in the European Union (EU), the burst of the
2008 financial crisis affected misrepresentation of financial information due to earnings …
2008 financial crisis affected misrepresentation of financial information due to earnings …
Earnings quality under financial crisis: A global empirical investigation
A Persakis, GE Iatridis - Journal of Multinational Financial Management, 2015 - Elsevier
This study investigates the impact of the Global Financial Crisis of 2008 on earnings quality
in publicly listed firms in advanced countries as per level of investor protection. The sample …
in publicly listed firms in advanced countries as per level of investor protection. The sample …
Financial reporting quality during a crisis: a systematic review
A Saha - Journal of Accounting Literature, 2022 - emerald.com
Financial reporting quality during a crisis: a systematic review | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search Financial …
journals Case studies Expert Briefings Open Access Publish with us Advanced search Financial …
Corporate governance and accounting conservatism: Evidence from the banking industry
S Leventis, P Dimitropoulos… - … An International Review, 2013 - Wiley Online Library
Abstract Manuscript Type Empirical Research Question/Issue In this paper, we empirically
investigate whether US listed commercial banks with effective corporate governance …
investigate whether US listed commercial banks with effective corporate governance …
Accounting conservatism, earnings persistence, and pricing multiples on earnings
We examine the effect of accounting conservatism on earnings persistence and the stock
market's valuation of earnings. Using a sample of US companies during the period of 1988 …
market's valuation of earnings. Using a sample of US companies during the period of 1988 …
Accounting conservatism and corporate social responsibility
J Guo, P Huang, Y Zhang - Advances in accounting, 2020 - Elsevier
In this paper, we examine whether a firm's stakeholder orientation, as manifested by its
social responsibility endeavors, matters for its choice of accounting conservatism. We find …
social responsibility endeavors, matters for its choice of accounting conservatism. We find …
Do female directors affect accounting conservatism in European Union?
S Alves - Cogent Business & Management, 2023 - Taylor & Francis
Gender diversity on corporate boards is an important governance issue. Prior research
suggests that female directors tend to be more ethical, conservative, socially responsible …
suggests that female directors tend to be more ethical, conservative, socially responsible …