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Journal articles on the topic 'Earnings conservatism'

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Published: 4 June 2021

Last updated: 28 January 2023

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1

Delkhosh, Mohammad, and Mohammad Sadeghi. "The effect of accounting conservatism and earn-ings management on earnings quality." International Journal of Accounting and Economics Studies 5, no. 2 (2017): 157. http://dx.doi.org/10.14419/ijaes.v5i2.8454.

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The net income has been always one of the important issues that had always been a favorite among financial statement's user, and the quality and management of it have always been the focus of attention of investors and creditors. The purpose of this study is to investigate the role of conservatism and earning management in earning quality. For this purpose, the Givoly and Hayn (2000) index were used as conservative measurement criteria and the modified Jones model (1995) was used as a measure of earning's management measurement, and the Dechow and Dichev (2002) index were used as a measure of

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2

P., Afsheena, and Shijin Santhakumar. "Timeliness and persistence of conservative earnings in an emerging market." Journal of Financial Reporting and Accounting 18, no. 3 (2020): 483–503. http://dx.doi.org/10.1108/jfra-12-2018-0116.

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Purpose The asymmetric effect of conservatism on earnings and its other components serves as a contrivance to incorporate transparency and timeliness in financial reporting. This study aims to explore cash flow-return association, which provides insight into the accruals’ contribution that traverses through conservatism-earnings persistence liaison and its associated effects on stock returns. Design/methodology/approach The study used asymmetric timeliness (AT) model and two firm-year measures, namely, C-Score and conservatism ratio, to capture conservatism. The firm-year measures of conservat

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3

Chen, Lucy Huajing, David M. Folsom, Wonsun Paek, and Heibatollah Sami. "Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings." Accounting Horizons 28, no. 2 (2013): 233–60. http://dx.doi.org/10.2308/acch-50664.

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SYNOPSIS We examine the effect of accounting conservatism on earnings persistence and the stock market's valuation of earnings. Using a sample of U.S. companies during the period of 1988–2010, we find that firms with more conservative accounting generate less persistent earnings than firms with less conservative accounting. We also document that the pricing multiple on more conservative earnings is smaller than pricing multiples on less conservative earnings. Finally, we show that conditionally conservative earnings are less persistent than unconditionally conservative earnings, and the pricin

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Hwang, Lee-Seok, and Myung-In Kim. "Earnings Conservatism and Repatriation Tax Costs." Korean Accounting Review 47, no. 3 (2022): 103–38. http://dx.doi.org/10.24056/kar.2022.06.004.

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Ewert, Ralf. "Earnings Management, Conservatism, and Earnings Quality." Foundations and Trends® in Accounting 6, no. 2 (2011): 65–186. http://dx.doi.org/10.1561/1400000025.

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6

Mokoaleli-Mokoteli, Thabang, and George Emmanuel Iatridis. "Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market." Investment Management and Financial Innovations 14, no. 1 (2017): 35–45. http://dx.doi.org/10.21511/imfi.14(1).2017.04.

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This study focuses on South African listed companies and investigates the relation between Big 4 auditing companies, earnings management and earnings conservatism. It shows that companies audited by a Big 4 auditor leads to a more timely recognition of large losses and to lower levels of earnings manipulation and higher conditional conservatism. The findings report that the conditional form of conservatism is negatively related to unconditional conservatism. Higher conservatism is also reported for firms with high leverage and those that convey bad news. The opposite has been found for firms w

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D’Augusta, Carlo, and Giulia Redigolo. "Do firms use early guidance to disclose the effect of conservatism on future earnings?" Review of Accounting and Finance 18, no. 3 (2019): 432–55. http://dx.doi.org/10.1108/raf-09-2018-0203.

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Purpose By deferring profits and anticipating losses, conservatism makes earnings increases more persistent and earnings declines more likely to revert. Therefore, the level of conservatism in current earnings has implications for future earnings expectations. Past research shows that outsiders can fail to understand these implications. This paper aims to investigate whether firms help outsiders by voluntarily disclosing their expectations about how conservatism will affect future earnings trends. Design/methodology/approach The authors examine the likelihood and content of “early” earnings gu

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Park, Sang Hyun, and Jaywon Lee. "Practice Of Accounting Conservatism In MBE Firms." Journal of Applied Business Research (JABR) 30, no. 6 (2014): 1785. http://dx.doi.org/10.19030/jabr.v30i6.8893.

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Managers sometimes manage earnings upward (i.e., engage in earnings management) or guide analyst forecasts downward (i.e., engage in expectation management) to meet or beat analysts earnings forecasts (MBE). Our results suggest that certain management behavior to achieve MBE is highly associated with firms level of accounting conservatism. In detail, we find that (1) the level of accounting conservatism decreases as firms achieve MBE in consecutive years, (2) engaging in earnings management to achieve MBE lowers firms level of conservatism, and (3) firms that achieve MBE in consecutive years (

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9

Munggaran, Elis Asri, and I. Gede Sudi Adnyana. "Analysis Of Conservatism Accounting And Conflict Bondholders-Shareholder Against Quality Of Profit In Indonesia And Australia And Its Comparison." Riset 2, no. 2 (2020): 264–76. http://dx.doi.org/10.35212/riset.v2i2.57.

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This study aims to determine the effect of accounting conservatism and the conflict of bondholder-shareholders on the companies' earnings quality that list on the Indonesian Stock Exchange (IDX) and the Australian Securities Exchange (ASX). Besides, this study also aims to determine differences in Indonesia's earning quality level and Australia financial statements. The research method used is a quantitative statistical analysis using the classic assumption test, multiple regression analysis, T-test, and F test by a significance level of 5%. This study's independent variable (X) is accounting

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10

Sen, Pradyot K. "Reported Earnings Quality Under Conservative Accounting and Auditing." Journal of Accounting, Auditing & Finance 20, no. 3 (2005): 229–56. http://dx.doi.org/10.1177/0148558x0502000303.

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While conservatism may lead to a reduction of the current period's income, a consistent use of conservative accounting builds a hidden reserve that can inflate future earnings when investment growth slows down. For the same reason, reported earnings may be of a lower quality in terms of predictability of future cash flow when investments are growing. Managers of a growing firm, therefore, must choose to report a conservative but lower quality number or to undo the effects of conservatism by less conservative current-period cost estimates to improve the quality of reported earnings. Such depart

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Ferreira, Leonor Fernandes, Juan Manuel García Lara, and Tiago Gonçalves. "Accounting conservatism in Portugal: similarities and differences facing Germany and the United Kingdom." Revista de Administração Contemporânea 11, spe2 (2007): 163–88. http://dx.doi.org/10.1590/s1415-65552007000600009.

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This paper examines the existence of conservative practices in the Portuguese accounting system, and whether these conservative practices affect the comparability of financial information provided by companies. We particularly examine whether the book value figure can be understated due to conservative practices to protect creditors' interests (balance sheet conservatism) and whether accountants delay the recognition in earnings of good news, while they recognize immediately bad news (earnings conservatism). Using a Basu (1997) type reverse regression and a simple adaptation of the Ohlson (199

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Nanda, Salma Faisha, and Ade Imam Muslim. "Tinjauan Kinerja Perusahaan, Konservatisme Akuntansi dan Kualitas Laba." Jurnal Akuntansi dan Keuangan 10, no. 2 (2022): 153. http://dx.doi.org/10.29103/jak.v10i2.7064.

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This study aims to determine the influence of earning growth and accounting conservatism of earning quality in companies listed on the Indonesian Stock Exchange (IDX) in 2015-2020. In this research, we obtained data from the company’s financial statements with 300 firm years observation in the food and beverage sector, cigarette industry manufacturing companies, property and real estate sector companies, as well as airline sector companies listed on the Indonesian Stock Exchange (IDX), then analyzed using Panel Data Regression Analysis and the hypothesis were tested using Eviews. Our studi pro

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Kim, Myung-In. "The Reexamination of Geographic Earnings Conservatism." Archives of Business Research 10, no. 8 (2022): 114–32. http://dx.doi.org/10.14738/abr.108.12910.

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U.S. Multinational corporations are operated in many different countries. Their foreign and domestic earnings are separately reported in the annual report. This paper examined the difference between domestic and foreign earnings in terms of conservatism using a variety of model specifications for conservatism. I found that the degrees of conservatism of domestic earnings are much higher than foreign earnings in all the model specifications for conservatism, which is in line with prior literature (Hwang and Kim 2022). More importantly, I found that the higher financial leverage, the declining a

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Asri, Marselinus. "THE EFFECT ACCOUNTING CONSERVATISM USING LO_EKO MODEL." AJAR 2, no. 01 (2019): 57–69. http://dx.doi.org/10.35129/ajar.v2i01.60.

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The purpose research is to examine other variables that also affect the relationship between conservatism and earnings quality. Data population are companies listed in Indonesia Stock Exchange during the period 2014-2017. The sample selection is based on purposive sampling method with the purpose of obtaining a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a significant positive effect on the Earning Quality. This means that management positively signals the application of accounting conservatism within the company and has an impact

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Casciello, Raffaela, Marco Maffei, and Fiorenza Meucci. "The role of institutional shareholders in the relationship between unconditional conservatism and earnings management." Corporate Ownership and Control 19, no. 1 (2021): 94–104. http://dx.doi.org/10.22495/cocv19i1art8.

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This study investigates whether and how institutional shareholders affect the relation between unconditional conservatism and earnings management. We analyze the relation between unconditional conservatism and accrual-based earnings management and the relation between unconditional conservatism and real earnings management, focusing on the role of the institutional shareholders variable in these two relations. First, we find evidence of positive (negative) relations between unconditional conservatism and accrual-based (real) earnings management. Second, we demonstrate that the presence of inst

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Krismiaji, Krismiaji, and Sururi Sururi. "Conservatism, Earnings Quality, and Stock Prices - Indonesian Evidence." Journal of Accounting and Investment 22, no. 1 (2021): 37–50. http://dx.doi.org/10.18196/jai.v22i1.9419.

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Research aims: This research investigates the association of conservatism (both conditional and unconditional) with quality of earnings as well as with stock prices on companies listed on the Indonesia Stock Exchange (IDX).Design/Methodology/Approach: The research uses a sample of 846 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2016 through 2018. Conditional conservatism is measured by using an asymmetric timeliness measure from Basu (ATMB). Net income ratio (CFO/NI) is a proxy for earnings quality whereas ratio betwe

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Penman, Stephen H., and Xiao-Jun Zhang. "Accounting Conservatism, the Quality of Earnings, and Stock Returns." Accounting Review 77, no. 2 (2002): 237–64. http://dx.doi.org/10.2308/accr.2002.77.2.237.

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When a firm practices conservative accounting, changes in the amount of its investments can affect the quality of its earnings. Growth in investment reduces reported earnings and creates reserves. Reducing investment releases those reserves, increasing earnings. If the change in investment is temporary, then current earnings is temporarily depressed or inflated, and thus is not a good indicator of future earnings. This study develops diagnostic measures of this joint effect of investment and conservative accounting. We find that these measures forecast differences in future return on net opera

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Noor, Aspian, Ibnu Abni Lahaya, Indra Suyoto Kurniawan, Shally Najat, and Syifa Azzahra Hafidz. "CSR Disclosures: Role and Relationship to Accounting Conservatism in Improving Earnings of Quality." Jurnal Keuangan dan Perbankan 25, no. 3 (2021): 585–98. http://dx.doi.org/10.26905/jkdp.v25i3.5030.

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Several research issues argue, in general, companies that focus and are oriented towards the implementation of Corporate Social Responsibility (CSR). It is relative to accounting conservatism to suppress information asymmetry and/or managerial opportunism to provide higher quality earnings information as a reflection of the actual condition of the company. This study was conducted to look at the effect of CSR disclosure on earnings quality by adding accounting conservatism as a mediating variable. This study uses path analysis techniques in 90 manufacturing companies for an observation period

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KRISMIAJI, KRISMIAJI, and RATNA PUJI ASTUTI. "ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT–INDONESIAN EVIDENCE." Jurnal Bisnis dan Akuntansi 22, no. 1 (2020): 113–20. http://dx.doi.org/10.34208/jba.v22i1.631.

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This study empirically examines the effects of accounting conservatism on earnings management. Earnings management is proxied by accrual earnings management (AEM) and measured by discretionary accruals. Accounting conservatism is measured by accrual conservatism. This study uses data from 108 companies listed on the Indonesia Stock Exchange from 2016 to 2018. By using the Multiple Regression Model that places earnings management as the dependent variable and accounting conservatism as an independent variable, this study proves that accounting conservatism has a positive effect on earnings mana

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Nurmansyah, Agung. "The Effect of Competition on Earnings Management with Accounting Conservatism as Mediator." International Journal of Research in Social Science and Humanities 03, no. 04 (2022): 26–32. http://dx.doi.org/10.47505/ijrss.2022.v3.4.3.

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This study aims to analyze the effect of competition on accounting conservatism, analyze the effect of competition on earnings management, and analyze the effect of competition on earnings management with accounting conservatism as a mediator. The population in this study was 45 companies. The sampling technique used the purposive sampling method, in order to obtain the number of samples in this study as many as 15 companies. The analysis technique uses path analysis. The results of the analysis show that competition has an effect on accounting conservatism. Competition affects earnings manage

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Arni Rudiawarni, Felizia, I. Made Narsa, and Andry Irwanto. "Stock Crash and Jump: The Role of Accounting Information." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (2020): 106. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(106).

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Stock crashes (jumps) capture extreme negative (positive) returns ) (Hutton et al., 2008; DeFond et al., 2015) and therefore have important implications for investors regarding their investment decisions they make. Investors make decisions based on the information they receive. Based on the value relevance literature, earnings are important information to determine the fundamental value of a firm (Beaver, 1968; Ball and Brown, 1968). The determination of accounting earnings is influenced by management policies. If management's policy in determining the amount of earnings is not appropriate, th

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Madah Marzuki, Marziana, Effiezal Aswadi Abdul Wahab, and Hasnah Haron. "Corporate governance and earnings conservatism in Malaysia." Accounting Research Journal 29, no. 4 (2016): 391–412. http://dx.doi.org/10.1108/arj-04-2014-0043.

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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. The third objective is to investigate the relationship between audit committee characteristics and earnings conservatism. Design/methodology/approach The sample of this study is based on 3,183 firm-year observations for a period of 2004-2009. The authors hand collected the corporate governance variables, whereas the remaining data were extracted from Com

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Zadeh, Farzaneh Nassir, Davood Askarany, and Solmaz Arefi Asl. "Accounting Conservatism and Earnings Quality." Journal of Risk and Financial Management 15, no. 9 (2022): 413. http://dx.doi.org/10.3390/jrfm15090413.

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Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations for these mixed results in the literature by investigating the effect of corporate governance mechanisms, as a moderator variable (which has not been considered in the literature before), on the relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the mo

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Chung, Richard, Michael Firth, and Jeong-Bon Kim. "Auditor conservatism and reported earnings." Accounting and Business Research 33, no. 1 (2003): 19–32. http://dx.doi.org/10.1080/00014788.2003.9729629.

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Bertomeu, Jeremy, Masako Darrough, and Wenjie Xue. "Optimal Conservatism with Earnings Manipulation." Contemporary Accounting Research 34, no. 1 (2016): 252–84. http://dx.doi.org/10.1111/1911-3846.12247.

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Bona-Sánchez, Carolina, Jerónimo Pérez-Alemán, and Domingo Javier Santana-Martín. "Ultimate Ownership and Earnings Conservatism." European Accounting Review 20, no. 1 (2011): 57–80. http://dx.doi.org/10.1080/09638180903384676.

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Heflin, Frank, Charles Hsu, and Qinglu Jin. "Accounting conservatism and Street earnings." Review of Accounting Studies 20, no. 2 (2014): 674–709. http://dx.doi.org/10.1007/s11142-014-9311-x.

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Halim, Kusuma Indawati. "Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality." E-Jurnal Akuntansi 32, no. 6 (2022): 1403. http://dx.doi.org/10.24843/eja.2022.v32.i06.p01.

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Profit measurement requires a high level of quality because it is considered as a guide for assessing investment and making decisions. This study aims to analyze the effect of the audit committee, accounting conservatism, leverage, and earnings growth on earnings quality. Total accruals are used as a proxy for earnings quality. The sample selection of 34 companies in the consumer goods industry used purposive sampling method. For the purposes of data analysis, secondary data is used in the form of financial statements for the 2015-2019 period. Panel data regression model was used for data anal

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Leon, Farah Margaretha, and Sony Hendrawan. "Effect Of Accounting Conservatism In Financial Performance Industries In The Financial Sector Registered In Indonesia Stock Exchange." Indonesian Management and Accounting Research 16, no. 1 (2020): 71–90. http://dx.doi.org/10.25105/imar.v16i1.8067.

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The problems discussed in this research is to examine the effect of accounting conservatism and firm size on financial performance indicators as measured by return on assets (ROA), earnings per share (EPS) and market price of shares in companies engaged in the financial sector listed in the Indonesia Stock Exchange / Bursa Efek Indonesia (BEI). The purpose of this study is to examine the assumptions of the influence of accounting conservatism and firm size on financial performance indicators as measured by return on assets (ROA), earnings per share (EPS) and market price of shares in companies

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Amin, Aminul, Bunyamin, and Inna Kurniadiati. "The Effect of Accounting Conservatism on Earnings Management with Risk Management as Intervening." International Journal of Economics, Business and Management Research 06, no. 07 (2022): 266–79. http://dx.doi.org/10.51505/ijebmr.2022.6719.

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The research objective is to know the effect of accounting conservatism on earnings management with risk management as intervening. The objects observed were property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2017-2018. This research is a quantitative which uses secondary data with a purposive sampling method, acquired 38 companies. The results of this research indicate that accounting conservatism has a significant positive effect on earnings management, accounting conservatism has a significant negative effect on risk management, risk management has no effect

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Oyedokun, Godwin, Tanimu Usman, and Alex Osuza. "Moderating effect of managerial ownership on accounting conservatism and quality of earnings of listed industrial firms in Nigeria." Caleb International Journal of Development Studies 3, no. 2 (2020): 101–17. http://dx.doi.org/10.26772/cijds-2020-03-02-07.

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This study adopts a positivist view to the examined moderating effect of managerial ownership, accounting conservatism, and quality of earnings of listed industrial firms in Nigeria from 2009 to 2018. The study employed ex-post facto research design and panel multiple regression for the analysis. The population of the study comprised of 13 listed industrial firms in Nigeria as at 31st December 2018. Accounting conservatism was measured using Beaver and Ryan's (2000) model while the quality of earnings as measured by the modified Jones model. Managerial ownership was measured by the proportion

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Karami, Gholamreza. "Accounting conservatism and earnings management constraints." INTERNATIONAL JOURNAL OF MANAGEMENT & INFORMATION TECHNOLOGY 10, no. 2 (2014): 1828–36. http://dx.doi.org/10.24297/ijmit.v10i2.638.

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The main purpose of this research is to review the relation between accounting conservatism and the limit to earnings management in case of Tehran Stock Exchange (TSE). There are numerous studies about the noted relation, in countries which their market capital is the main source of firms financing. However, as long as rapid development of TSE, necessity of such studies become more obvious in Iran. So, by analyzing data gathered from 86 listed firms at TSE for years 1380 to 1391, the relation between accounting conservatism and earnings management restrictions was tested using panel data. Givo

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Kurniawan, Christy, and Rosita Suryaningsih. "PENGARUH KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA." Jurnal Equity 21, no. 2 (2019): 163. http://dx.doi.org/10.34209/.v21i2.642.

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The objective of th is research is to examine the effect of accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size both partially and simultaneously towards earnings quality.In this research, accounting conservatism was measured by CONACC, liqui dity was measured by current ratio, profitability was measured by return on assets, and firm size was measured by log total asset, while earnings quality was measured by earnings response coefficient. The objects of this study are manufacturing companies which were listed in Indonesia Stock Exchange for period 2013

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Kurniawan, Christy, and Rosita Suryaningsih. "PENGARUH KONSERVATISME AKUNTANSI, DEBT TO TOTAL ASSETS RATIO, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA." Equity 21, no. 2 (2019): 163. http://dx.doi.org/10.34209/equ.v21i2.642.

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The objective of th is research is to examine the effect of accounting conservatism, debt to total assets ratio, liquidity, profitability, and firm size both partially and simultaneously towards earnings quality.In this research, accounting conservatism was measured by CONACC, liqui dity was measured by current ratio, profitability was measured by return on assets, and firm size was measured by log total asset, while earnings quality was measured by earnings response coefficient. The objects of this study are manufacturing companies which were listed in Indonesia Stock Exchange for period 2013

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Wijaya, Henryanto. "PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY." Jurnal Bina Akuntansi 7, no. 2 (2020): 161–74. http://dx.doi.org/10.52859/jba.v7i2.83.

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The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, manageri

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Basuki, Sri Agustina, Aida Nahar, and Muhammad Ridho. "Conservatism Accountancy, Profit Persistence and Systematic Risk Towards The Earnings Responses Coefficient." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 1, no. 1 (2017): 77. http://dx.doi.org/10.29259/sijdeb.v1i1.10.

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The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index. Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used

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Basuki, Sri Agustina, Aida Nahar, and Muhammad Ridho. "Conservatism Accountancy, Profit Persistence and Systematic Risk Towards The Earnings Responses Coefficient." SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 1, no. 1 (2017): 77. http://dx.doi.org/10.29259/sijdeb.v1i1.77-102.

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The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index. Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used

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Ball, Ray, S. P. Kothari, and Valeri V. Nikolaev. "On Estimating Conditional Conservatism." Accounting Review 88, no. 3 (2012): 755–87. http://dx.doi.org/10.2308/accr-50371.

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ABSTRACT The concept of conditional conservatism (asymmetric earnings timeliness) has provided new insight into financial reporting and stimulated considerable research since Basu (1997). Patatoukas and Thomas (2011) report bias in firm-level cross-sectional asymmetry estimates that they attribute to scale effects. We do not agree with their advice that researchers should avoid conditional conservatism estimates and inferences from research based on such estimates. Our theoretical and empirical analyses suggest the explanation is a correlated omitted variables problem that can be addressed in

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Choi, Kyong Soo, Se Joong Lee, Soo Yeon Park, and Yong Keun Yoo. "Accounting Conservatism, Changes In Real Investment, And Analysts Earnings Forecasts." Journal of Applied Business Research (JABR) 31, no. 2 (2015): 727–42. http://dx.doi.org/10.19030/jabr.v31i2.9163.

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This study examines whether sell-side analysts fully incorporate into their earnings forecasts the joint effects between accounting conservatism and changes in real investment on the quality of current earnings. Our results indicate that sell-side analysts do not fully incorporate such effects when they forecast future earnings so that they overestimate (underestimate) future earnings when current earnings are inflated (depressed) by those effects. Thus, we conclude that sell-side analysts do not recognize fully the joint effects between accounting conservatism and real activity on the earning

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Nurmalina, Rina, Suratno Suratno, Widarto Rachbini, and Syahril Djaddang. "Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 02 (2018): 245–58. http://dx.doi.org/10.35838/jrap.v5i02.189.

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ABSTRACT The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect o

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Nurmalina, Rina, Suratno Suratno, Widarto Rachbini, and Syahril Djaddang. "Determinan Earnings Response Coefficient dan Peran Konservatisme Akuntansi sebagai Pemoderasi pada Perusahaan Property dan Real Estate." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 02 (2018): 245–58. http://dx.doi.org/10.35838/jrap.2018.005.02.21.

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ABSTRACT The purpose of this study is to examine the factors that influence the earnings response coefficient consisting of leverage, profitability, and investment opportunities that are moderated by accounting conservatism in companies listed on the Indonesia Stock Exchange in the period 2011-2017. The selection of a sample of 49 year data was used with the purposive sampling method. The results of this study indicate that, leverage has a negative effect on earnings response coefficients. Profitability, investment opportunity sets and accounting conservatism have no significant effect o

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Kwon, Sung S., Patrice Gélinas, and Nelson Waweru. "Earnings management and asymmetric sensitivity of bonus compensation to earnings for high-growth firms." Corporate Ownership and Control 19, no. 3 (2022): 25–41. http://dx.doi.org/10.22495/cocv19i3art2.

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In this paper, we examine whether high-IOS (investment opportunity set) firms vis-à-vis non-growth (low-IOS) firms will not reduce discretionary expenditures, such as advertising expenses, research and development, and SG&A (selling, general and administrative) expenses, to further sustain the firm growth in a more conservative reporting environment (the post-Sarbanes-Oxley (SOX) period). We also investigate, as an extension of a prior paper, the sensitivity of CEO bonuses to earnings in the cases of high-IOS and low-IOS firms. We find a stronger association between incentive compensation

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Basu, Sudipta, Alex Yuan-Fu Huang, Toshiaki Mitsudome, and Joseph Weintrop. "Timeliness and Conservatism of Taiwanese Earnings." Asia-Pacific Journal of Accounting & Economics 12, no. 2 (2005): 113–34. http://dx.doi.org/10.1080/16081625.2005.10510654.

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Chandra, Uday. "Income Conservatism in the U.S. Technology Sector." Accounting Horizons 25, no. 2 (2011): 285–314. http://dx.doi.org/10.2308/acch-10022.

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SYNOPSIS I investigate the extent and nature of income conservatism in the financial statement numbers of firms in the U.S. technology sector. Technology firms are predicted to have greater income conservatism than other U.S. firms because they are subject to both higher shareholder litigation risk and conservative accounting standards such as SFAS 2. In the absence of a generally accepted measure of conservatism, I examine several proxies, including loss incidence and accounting rates of return, operating cash flow and nonoperating accrual levels, and regression coefficients from the earnings

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Daryaei, Abbas Ali, Yasin Fattahi, Davood Askarany, Saeed Askary, and Mahdad Mollazamani. "Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality." Journal of Risk and Financial Management 15, no. 11 (2022): 489. http://dx.doi.org/10.3390/jrfm15110489.

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This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, and accounting information quality. The findings suggest that conditional conservatism and accounting comparability have a positive and significant impact on executive compensation. Moreover, accrual earnings management can strengthen the relationship between accounting comparability and executive compensation, whereas this is not the case with actual earnings management. Unconditional conservatism, however, does not significantly influence executive co

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El Assy, Mahmoud Ghanem. "The Effect of Joint Audit on Audit Quality: Empirical Evidence from Companies Listed On the Egyptian Stock Exchange." International Journal of Accounting and Financial Reporting 5, no. 2 (2015): 195. http://dx.doi.org/10.5296/ijafr.v5i2.8431.

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The purpose of this paper is to investigate the effect of joint audit on earnings conservatism, our proxy for audit quality, of companies listed on the Egyptian stock exchange, by examining whether companies audited by two independent auditors are more conservative than companies audited by a single auditor. In addition, we investigate whether this relationship is affected by the type of joint audit regimes (i.e., voluntary versus mandatory), and the mix of joint auditors appointed (i.e., two big 4 auditors, or two non-big 4 auditors, or one Big 4 auditor paired with one non-big 4 auditor). To

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Warislan, Putri, Wirmi Eka Putra, and Wiwik Tiswiyanti. "PENGARUH KONSERVATISME AKUNTANSI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2017)." JURNAL AKUNTANSI DAN AUDITING 15, no. 2 (2019): 221–43. http://dx.doi.org/10.14710/jaa.15.2.221-243.

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This research was aimed to know the influence of conservatism accounting and corporate socialresponsibility (CSR) disclosure on earnings management. Variable of conservatism accountingwas proxied by accrual. Variable of corporate social responsibility (CSR) disclosure was proxiedby corporate social responsibility index (CSRI) which refers to guidelines corporate socialresponsibility index (CSRI) version GRI-G4 and GRI Standard. Sample used in this research wasmining companies listed in IDX (Indonesian Stock Exchange) from 2015 – 2017. Samplingtechnique used in this research was purposive sampl

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Suhandi, Noviola, and Paulina Sutrisno. "THE EFFECT OF EARNINGS PERSISTENCE, SYSTEMATIC RISK, AND CONSERVATISM ON EARNINGS RESPONSE COEFFICIENT." Jurnal Bisnis dan Akuntansi 24, no. 1 (2022): 87–100. http://dx.doi.org/10.34208/jba.v24i1.972.

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The purpose of this study is to empirically examine the factors that affect the earnings response coefficient. This study uses independent variables earnings persistence, company growth, systematic risk, capital structure, profitability, conservatism and earnings response coefficient (ERC) as the dependent variable. The study was conducted on 43 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019 which were obtained using purposive sampling method. Samples and data were tested and analyzed using multiple regression methods. The results of this study indicate that c

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Patatoukas, Panos N., and Jacob K. Thomas. "Placebo Tests of Conditional Conservatism." Accounting Review 91, no. 2 (2015): 625–48. http://dx.doi.org/10.2308/accr-51179.

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ABSTRACT Basu (1997) proposes a measure of financial reporting conservatism based on asymmetry in the conditional earnings/returns relation. Patatoukas and Thomas (2011) show upward bias in this measure, because a placebo—lagged earnings—also exhibits similar asymmetry. Ball, Kothari, and Nikolaev (2013a) and Collins, Hribar, and Tian (2014) propose alternative explanations for the bias and offer revised measures to overcome the bias. However, we find that both revised measures remain substantially upward-biased. In particular, a placebo based on lagged share price mimics time-series and cross

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Herlin Tundjung, Elizabeth Stephanie Chandra,. "PENGARUH KONSERVATISME AKUNTANSI, PERSISTENSI LABA, DAN RISIKO SISTEMATIK TERHADAP EARNINGS RESPONSE COEFFICIENT." Jurnal Paradigma Akuntansi 2, no. 4 (2020): 1479. http://dx.doi.org/10.24912/jpa.v2i4.9326.

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The purpose of this study is to obtain empirical evidence of accounting conservatism, earnings persistence, and systematic risk toward Earnings Response Coefficient at manufacturing companies listed in Indonesia Stock Exchange in 2016-2018. This study used 42 manufacturing companies that have been selected using purposive sampling method with total 126 data for three years. This research data processing using Eviews version 9.0. The result of research shows that: 1) accounting conservatism has no significant effect onEarnings Response Coefficient; 2) earnings persistence has a significant effe

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