کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5101604 | 1479345 | 2016 | 44 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards
ترجمه فارسی عنوان
محافظه کاری مشروط و رابطه ارزش گزارشگری مالی: مطالعه ای در رابطه با همگرا بودن استانداردهای حسابداری
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
چکیده انگلیسی
This study examines the relationship between conditional conservatism and value relevance in the EU and US. Specifically, it investigates whether this relationship differs under US GAAP and IFRS compliance. In addition, this study examines the trend in value relevance, conditional conservatism and accrual conservatism. In total, 20.930 firm-year observations from 2009 to 2015 are extracted from the ORBIS database. Using pooled OLS regressions, this study concludes the following. First, a significant positive relationship between conservatism via accruals and value relevance. Second, a significant negative relationship between timelier recognition of losses and value relevance. Third, accounting standards do not provide significant explanatory power given different levels of conditional conservatism. Lastly, this study provides evidence that conditional conservatism is increasing and value relevance is decreasing.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Multinational Financial Management - Volumes 37â38, December 2016, Pages 48-70
Journal: Journal of Multinational Financial Management - Volumes 37â38, December 2016, Pages 48-70
نویسندگان
Maximiliaan Willem Pierre Thijssen, George Emmanuel (Associate Professor of Accounting and Finance),