Accounting Conservatism In Non-State Companies And Consolidated Financial Statements
Author
Abstract
Suggested Citation
DOI: 10.2478/foli-2024-0020
Download full text from publisher
References listed on IDEAS
- Garanina, Tatiana & Kim, Oksana, 2023. "The relationship between CSR disclosure and accounting conservatism: The role of state ownership," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
- Hanwen Chen & Jeff Zeyun Chen & Gerald J. Lobo & Yanyan Wang, 2010. "Association Between Borrower and Lender State Ownership and Accounting Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 48(5), pages 973-1014, December.
- Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012. "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 198-225.
- Ball, Ray & Shivakumar, Lakshmanan, 2005. "Earnings quality in UK private firms: comparative loss recognition timeliness," Journal of Accounting and Economics, Elsevier, vol. 39(1), pages 83-128, February.
- Cristina Gaio & Inês Pinto, 2018. "The role of state ownership on earnings quality: evidence across public and private European firms," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 19(2), pages 312-332, May.
- Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017. "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 608-619.
- Liu, Xiang & Saidi, Reza & Bazaz, Mohammad, 2014. "Institutional incentives and earnings quality: The influence of government ownership in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(3), pages 248-261.
- Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
- Cullinan, Charles P. & Wang, Fangjun & Wang, Peng & Zhang, Junrui, 2012. "Ownership structure and accounting conservatism in China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(1), pages 1-16.
- Givoly, Dan & Hayn, Carla, 2000. "The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 287-320, June.
- Gehan A. Mousa, 2014. "The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 210-220, October.
- Bushman, Robert M. & Piotroski, Joseph D., 2006. "Financial reporting incentives for conservative accounting: The influence of legal and political institutions," Journal of Accounting and Economics, Elsevier, vol. 42(1-2), pages 107-148, October.
- Ruey-Ching Lin & Chihua Li & Hong-Da Wang & Yan-Jie Yang, 2022. "The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 29(6), pages 1619-1639, November.
- repec:eme:jaar00:jaar-07-2016-0067 is not listed on IDEAS
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017. "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 608-619.
- Yuying Xie, 2015. "Confusion over Accounting Conservatism: A Critical Review," Australian Accounting Review, CPA Australia, vol. 25(2), pages 204-216, June.
- Yue Chen & Lingxiang Li & Haizhi Wang & Peng Wang, 2015. "Institutional investors and conservative financial reporting: evidence from China," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(1), pages 161-178, June.
- Pan, Xiaofei, 2017. "Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package," Pacific-Basin Finance Journal, Elsevier, vol. 44(C), pages 64-79.
- Henry Jarva & Matthijs Lof, 2024. "Identifying accounting conservatism in the presence of skewness," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 553-577, February.
- Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
- Garanina, Tatiana & Kim, Oksana, 2023. "The relationship between CSR disclosure and accounting conservatism: The role of state ownership," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
- William Bradford & Chao Chen & Song Zhu, 2017. "Conservative Accounting, IFRS Convergence and Cash Dividend Payments: Evidence from China," European Financial Management, European Financial Management Association, vol. 23(3), pages 376-414, June.
- Liu, Sun & Zhang, Jie, 2023. "Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
- Ferdous, Lutfa Tilat & Atawnah, Nader & Yeboah, Richard & Zhou, Yifan, 2024. "Firm-level climate risk and accounting conservatism: International evidence," International Review of Financial Analysis, Elsevier, vol. 95(PC).
- Chung, Hyeesoo H. & Wynn, Jinyoung P., 2008. "Managerial legal liability coverage and earnings conservatism," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 135-153, September.
- Dan Zhang & Shiguang Ma & Xiaofei Pan, 2023. "How do institutional investors influence accounting conservatism in China?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S2), pages 2719-2754, June.
- Muttakin, Mohammad Badrul & Khan, Arifur & Tanewski, George, 2019. "CFO tenure, CFO board membership and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
- Chi, Wuchun & Wang, Chenchin, 2010. "Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders," The International Journal of Accounting, Elsevier, vol. 45(4), pages 465-489, December.
- Lin, Z. Jun & Tian, Zhimin, 2012. "Accounting conservatism and IPO underpricing: China evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 21(2), pages 127-144.
- Jun Hu & Wenbin Long & Gary Gang Tian & Daifei (Troy) Yao, 2020. "CEOs’ experience of the Great Chinese Famine and accounting conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(9-10), pages 1089-1112, October.
- Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015. "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, vol. 38(C), pages 70-82.
- Karampinis, Nikolaos & Vlismas, Orestes & Ballas, Apostolos, 2024. "Business strategy, earnings properties, and earnings quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 56(C).
- Sudipta Basu & Yi Liang, 2019. "Director–Liability–Reduction Laws and Conditional Conservatism," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 889-917, September.
- Rawan Atwa & Ruba Bsoul & Buthiena Kharabsheh & Mohammad Azzam, 2022. "The Association between Accounting Conservatism and Cash Holding, Dividends and Leverage," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 11, July.
More about this item
Keywords
Accounting conservatism; Asymmetric timeliness of earnings; State ownership; Accounting consolidation;All these keywords.
JEL classification:
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:foeste:v:24:y:2024:i:2:p:141-161:n:1008. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.