The financial report is a description of the company's performance. This study aims to determine effect distress and corporate social responsibility on accounting conservatism. Manufacturing companies listed Indonesia Stock Exchange are population in this with 2017-2019 research period. number samples analyzed were 34 companies. Samples taken by purposive sampling method. analysis technique use...

We provide a simple comparative test of contracting and value relevance theories of accounting, using data on the importance of countries’ debt and equity markets. Contracting (debt markets) theory predicts conditional conservatism, in the Basu (1997) sense of asymmetrically timelier loss recognition than gain recognition, as proxied by a stronger relation between earnings and negative returns....

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 ...

This study aims to determine the effect of auditor specialization variables, debt maturity, accounting conservatism, and quality financial reports on investment efficiency practices in property real estate sector companies. The measurement model is measured by growth opportunity measurements. type research quantitative, using secondary data form annual from companies listed Indonesia Stock Exch...

Financial accounting practices in the UK and the US have often been assumed to be highly compatible. The similarity of the institutional and business context, as well as of the professional environment reinforced this commonly shared perception. In general, the US and the UK are perceived as belonging to the ‘Anglo-Saxon’ part of the accounting world, where standards are driven by the market an...

Various studies point out that the principle of conservatism (prudence) has been too long in field accounting, which makes it almost irreplaceable. However, development accounting is line with constant expansion circle stakeholders who impose new requirements regarding information on sources income, destination expenditures and calculation periodic results. This inevitably leads to changes fina...