منابع مشابه
Affiliated bankers on board and conservative accounting
We examine the tradeoff between having affiliated bankers on board and conservative accounting for mitigating debtholder-shareholder conflicts. We argue that affiliated bankers on board provide lenders with private information and control rights, thereby lowering debtcontracting demand for conservatism in public financial reports. We find that firms with affiliated bankers on board have lower c...
متن کاملAffiliated Banker on Board and Conservative Accounting
We examine the effect of lending banks’ board representation (affiliated banker on board, or AFB) on conservative accounting. We argue that private information obtained through board representation enhances the monitoring and the influence of lenders and therefore reduces their demand for conservatism-facilitated debt contracting. Consistent with our hypothesis, we find that conservatism is mar...
متن کاملInvestigating the Impact of the Financial Crisis on Conservative Accounting and Transparency of Banking Information
The phenomenon of the financial crisis is not a new phenomenon around the world. The structure of an economy or a set of economies may face a financial crisis. In fact, it is deformation, dimensions, causes and roots of the financial crisis which create a state of change from this crisis. Recently, evidence has shown that the market value of firms subject to bankruptcy is significantly reduced....
متن کاملReceivables Management and Possible Use of Information Technologies
This paper is focused on receivables management and possibilities how to use available information technologies. The use of information technologies should make receivables management easier on one hand and on the other hand it makes the processes more efficient. Finally it decreases additional costs and losses connected with enforcing receivables when defaulting debts occur. The situation of u...
متن کاملConservative management of macrodontia: A Case Report
Macrodontia is a rare but cosmetically challenging dental anomaly. The following case report is described of a young girl with macrodontia central incisors who was treated with direct composite veneer and gingival color composite. The aesthetic outcome was satisfactory without unnecessary loss of teeth.
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ژورنال
عنوان ژورنال: Český finanční a účetní časopis
سال: 2011
ISSN: 1802-2200,1802-2200
DOI: 10.18267/j.cfuc.127