Accounting conservatism, financial reporting and stock returns
نویسندگان
چکیده
منابع مشابه
Accounting Conservatism in International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...
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This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between preand post-transition periods. We find that female CFOs are more conservative in their financial reporting. In addition, we find that the relation between ...
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the main goal of this paper is determining the link between information asymmetry among equity investors and conservatism in financial reporting. becouse we argu that information asymmetry between equeity investors generates accounting conservatism in financial statements. conservatism reduces the manager's incentives and ability to manipulate accounting numbers and so reduces agency costs...
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The point of this note is to explain the ideas in the above research paper without using any mathematics or technical jargon (the original paper contains both). The intended reader is someone who is interested in economics and finance but who is not an academic researcher. I welcome your comments on the ideas below, whether you agree with them or not; and also on the write-up itself -for exampl...
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ژورنال
عنوان ژورنال: Journal of Accounting and Management Information Systems
سال: 2019
ISSN: 1583-4387,2559-6004
DOI: 10.24818/jamis.2019.01001