Accounting conservatism is a precautionary principle applied by the company, where revenue recognized more slowly while expenses are quickly, so net income will appear lower. The purpose of this research to examine and analyze effect size board commissioners, leverage, frequency audit committee meetings, financial distress, firm on level accounting in manufacturing companies listed Indonesia St...

The objective of this analysis is to examine the joint effect audit committee and external on conservatism accounting how a company’s rate growth influences these relationships. sample used in study comprises all non-financial listed Portuguese firms from 2005 2017. A fixed-effects regression performed association between Using an accruals-based proxy compute conservatism, indicates that compan...

The main objective of this study is to examine the effect managerial ownership, institutional growth opportunities, profitability and leverage on accounting conservatism. a score 528 limited observations Manufacturing Industry listed Indonesia Stock Exchange for 2020-2022 period. research approach uses quantitative data with purposive sampling method determine sample 239 samples are taken. resu...

We decompose the market-to-book ratio into two additive components: a conservatism correction factor and a future-to-book ratio. The conservatism correction factor exceeds the benchmark value of one whenever the accounting for past transactions has been subject to an (unconditional) conservatism bias. The observed history of a firm’s past investments allows us to calculate the magnitude of its ...

The purpose of this study is to examine the moderating effect board independence on relationship between ownership concentration and accounting conservatism. Using fixed-effect regressions for a sample 165 Vietnamese listed companies from 2007 2017, results revealed that proportion outstanding shares owned by largest shareholder negatively associated with conservatism plays role in relationship...

This purpose of this study is to analyze the effect profitability, liquidity, accounting conservatism, and intellectual capital on earning quality. research was conducted primary consumer goods sector company that are listed IDX from 2018-2020, samples were selected using purposive sampling method 33 companies acquired as valid data. The data collected processed Microsoft Excel 2019 software Ev...