Zobrazeno 1 - 10
of 1 743
pro vyhledávání: '"accounting conservatism"'
Publikováno v:
The Economics of Accounting, 2024.
Externí odkaz:
https://doi.org/10.1093/oso/9780197680766.003.0003
Autor:
Talawa, Mohammed, Badwan, Nemer
Publikováno v:
Asian Journal of Accounting Research, 2024, Vol. 9, Issue 3, pp. 229-256.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AJAR-11-2023-0385
Publikováno v:
Meditari Accountancy Research, 2024, Vol. 32, Issue 4, pp. 1349-1374.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MEDAR-03-2022-1635
Autor:
Mohammed Talawa, Nemer Badwan
Publikováno v:
AJAR (Asian Journal of Accounting Research), Vol 9, Iss 3, Pp 229-256 (2024)
Purpose – This paper uses test panel data for the biggest companies listed on the boards of directors of the Palestine Stock Exchange from 2016 to 2022 and will focus on the relationship between the corporate governance index, accounting conservati
Externí odkaz:
https://doaj.org/article/e458a9cec6754193a63c98d5a41d3074
Autor:
Reem Essam Bedeir
Publikováno v:
Future Business Journal, Vol 10, Iss 1, Pp 1-17 (2024)
Abstract This study examines the governing role of gender diversity on the board of directors on conditional accounting conservatism and executive remuneration. Using proprietary data about women representation on the board of directors to investigat
Externí odkaz:
https://doaj.org/article/5b6a144df6934e3f992445e032de5c45
Autor:
Muslim, Ade Imam, Setiawan, Doddy
Publikováno v:
Rajagiri Management Journal, 2024, Vol. 18, Issue 3, pp. 251-263.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/RAMJ-05-2023-0137
Publikováno v:
Journal of Applied Accounting Research, 2023, Vol. 25, Issue 3, pp. 570-593.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-01-2023-0028
Autor:
Ade Imam Muslim, Doddy Setiawan
Publikováno v:
Rajagiri Management Journal, Vol 18, Iss 3, Pp 251-263 (2024)
Purpose – Our study aims to explore the ownership structure and accounting conservatism in influencing the value relevance that we analyse through the paradigm of open innovation and socio-emotional wealth (SEW). We also extended the test to identi
Externí odkaz:
https://doaj.org/article/b635459a92dc482ab1d777c21972e443
Publikováno v:
Jurnal Akuntansi, Vol 28, Iss 2, Pp 244-262 (2024)
The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022. The study selected 4
Externí odkaz:
https://doaj.org/article/521a17e2448e4b8f9d7f20357156c811
Autor:
Sari Atmini, Arum Prastiwi
Publikováno v:
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, Vol 21, Iss 1, Pp 41-60 (2024)
This study explores the role of corporate accounting earnings in predicting GDP growth at a macroeconomic level. It investigates whether negative aggregate accounting earnings are more effective predictors of GDP growth than positive earnings and how
Externí odkaz:
https://doaj.org/article/0f152cacfcb242c885a7c3206a778461