Search Results - "Conservatism"

Earnings and Balance Sheet Conservatism in Malaysia by Marzuki, M., Abdul Wahab, Effiezal Aswadi

“…The objective of this paper is to examine the impact of International Financial Reporting Standards (IFRS) on both earnings and balance sheet conservatism in Malaysia. Earnings conservatism has been used extensively in common-law countries such as the United States (US) and the United Kingdom (UK), which are known to have good financial reporting quality. …”
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Audit Committee Characteristics and Accounting Conservatism by Sultana, Nigar

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Corporate Governance and Earnings Conservatism in Malaysia by Abdul Wahab, Effiezal Aswadi, Madah, M., Haron, H.

“…Purpose: This paper aims to investigate whether the revised Malaysian Code on Corporate Governance in 2007 enhances earnings conservatism. In addition, the authors examine the relationship between board of directors’ expertise and conservatism. …”
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The Muftis dispositions and religious conservatism in Malaysia by Ab. Majid, Arfah

“…Apart from exploring the Muftis stances on few areas in order to measure their conservatism, this study also attempts to reassess the concept of conservatism itself. …”
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Compassionate conservatism vs Bush doctrine by Soltani, Fakhreddin, Jawan, Jayum

“…Bush and his administration on security strategies of the United States in pre-September the 11th (Compassionate Conservatism) and post-September the 11th era (Bush Doctrine).…”
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Earnings Conservatism and Audit Committee Financial Expertise by Sultana, Nigar, Williams, Mitchell

“…Using an Australian sample of 494 firm-year observations, this study finds that accounting financial expertise is the primary type of expertise that influences earnings conservatism, rather than nonaccounting financial expertise. …”
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Earnings conservatism and audit committee financial expertise by Sultana, Nigar, Van der Zahn, J-L.W.

“…This study examines the association between earnings conservatism and four different measures of audit committee financial expertise. …”
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Earnings conservatism and audit committee financial expertise by Sultana, Nigar, Van der Zahn, J.

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The relationship between loss, macroeconomic condition and conservatism by Abdullah Atqa, Asna, Mohd Saleh, Norman, Ahmad, Azlina, Abdul Latiff, Radziah

“…The objectives of this study are; (1) to examine the relationship between firms’ loss condition on conservatism as an earnings quality measure as well as the moderation of macroeconomic condition on the relationship and (2) to examine the relationship between life-cycle stages and conditional conservatism. …”
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Difference in Earnings Conservatism: The Case of Cross-Listed Firms. by Zhang, Xiaonan

Subjects: “…Conservatism…”
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Scepticism, evolution and conservatism in the thought of F.A. Hayek by Ebadi, Aref

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The Impact of Internal Governance on Conservatism: Evidence from Australia by Liew, Millie, Cao, June

“…We examine whether internal governance, the process through which the power to make decisions is distributed between CEOs and their subordinates, can influence the level of conservatism in such decisions. We show that firms with better internal governance are more conservative. …”
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Konservatisme dalam politik Umno (Conservatism in UMNO politics) by Muhammad Takiyuddin Ismail

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Audit committee effectiveness and earnings conservatism : an Australian analysis by Sultana, Nigar

Subjects: “…earnings conservatism…”
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After Enron: An Empirical Examination on Earnings Conservatism in Malaysia by Abdul Wahab, Effiezal Aswadi, Zain, M., Marzuki, M.

“…This study examinesthe impact of ENRON debacle on earnings conservatism in Malaysia. Wehypothesised that in the period after ENRON, the auditors and managersof the firms have incentives to report more conservatively to avoid riskof litigation and to protect reputation capital. …”
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Impact of firms’ life-cycle on conservatism: the Malaysian evidence by Abdullah, Asna Atqa, Mohd Saleh, Norman

“…Using data from 1995 to 2010, the findings show that impacts of conservatism level using Khan and Watts (2009)’s C_score measure differ significantly through-out the life-cycle stages of firms.…”
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Normal, Abnormal Book-Tax Differences And Accounting Conservatism by Koubaa, Rakia Riguen, Jarboui, Anis

“…The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality). …”
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The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management by Dudi, Pratomo

“…The application of accounting conservatism in Indonesia is reflected in the principles of accounting standards as applied in the preparation of financial statements. …”
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Between compassion and conservatism: a genealogy of British humanitarian sensibilities by Pupavac, Vanessa

“…A final proofed version of this paper was published as a chapter:- Vanessa Pupavac (2010) ‘Between Compassion and Conservatism: A Genealogy of British Humanitarian Sensibilities’, in Didier Fassin and Mariella Pandolfi (eds) States of Emergency: Anthropology of Military and Humanitarian Intervention. …”
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The moderating effect of corporate governance on conditional conservatism and earnings management by Chan, Bi Xuan

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