نتایج جستجو برای: conservatism
تعداد نتایج: 3197 فیلتر نتایج به سال:
I address the interaction between accounting conservatism and real options in both a staged investment and abandonment model. An accounting policy biased towards classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than the second investment (staged investment) ...
This study examines the relationship between chief executive officers’ (CEOs’) characteristics (e.g., tenure, experience, education, age and compensation) accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial service companies listed on Amman Stock Exchange (ASE) during period 2014–2021. Using feasible generalised least squares, results show that CEOs wi...
Asset specificity, an asset creates company’s distinctive competency that tough to be imitated by competitor. Howere specificity features a direct impact on firm’s in progress truthful price determination, bankruptcy risk, liquidation value, and abandonment option. On alternative hand, the ownerhip of this quality has serious consequences finance strategy. Bank faces issue create correct valuat...
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