Výsledky vyhledávání - "conservative accounting"

Akademický článek

Ownership structures, board characteristics and the extent of accounting conservatism in vietnamese listed firms

Publikováno v: Cogent Business & Management, Vol 11, Iss 1 (2024)

The paper investigates the influence of ownership structures and board of directors’ characteristics on the extent of conservative accounting practiced by listed companies in Vietnam covering 558 firms with 2,161 observations in the period of 2011�

Externí odkaz: https://doaj.org/article/64150f8d666d4ec79435cb4010139717

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Akademický článek

THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT

Autor: Murtianingsih Murtianingsih, Sherly Oktavia

Publikováno v: Jurnal Ilmiah Bisnis dan Ekonomi Asia, Vol 17, Iss 3 (2023)

The purpose of this paper is to determine the implementation of conservative accounting from the perspective of financial statements which include tax incentives, debt contracts, and political costs as research variables in manufacturing companies. T

Externí odkaz: https://doaj.org/article/370f2af1f4584a4d83190cb0c454a34e

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Akademický článek

Kurumsal Yönetim, Muhafazakâr Muhasebe ve Şirket Büyüklüğünün Kazanç Kalitesi Üzerine Etkisi

Autor: Kader Türkoğlu, Cennet Gürbüz, İsmail Bekci

Publikováno v: Ekonomi, Politika & Finans Araştırmaları Dergisi, Vol 7, Iss 3, Pp 726-740 (2022)

Doğru kazançların raporlara yansıtılmasını ifade eden kazanç kalitesini pek çok faktör etkileyebilmektedir. Çalışma bu doğrultuda kurumsal yönetim, şirket büyüklüğü ve muhafazakâr muhasebenin kazanç kalitesine etkisini belirlem

Externí odkaz: https://doaj.org/article/196543e078a7493d93a26bafe07d567d

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