The role of unaffiliated bankers on conditional conservatism: Evidence from IFRS information shock

2017 ◽  
Vol 44 (7-8) ◽  
pp. 925-952 ◽  
Author(s):  
Pietro Bonetti ◽  
Elisabetta Ipino ◽  
Antonio Parbonetti
Keyword(s):  
Conditional Conservatism

scholarly journals The role of institutional shareholders in the relationship between unconditional conservatism and earnings management

2021 ◽  
Vol 19 (1) ◽  
pp. 94-104
Author(s):  
Raffaela Casciello ◽  
Marco Maffei ◽  
Fiorenza Meucci
Keyword(s):  
Earnings Management ◽  
Institutional Ownership ◽  
Previous Literature ◽  
Accounting Conservatism ◽  
Real Earnings Management ◽  
Conditional Conservatism ◽  
Institutional Shareholders ◽  
The Impact ◽  
The Relationship

This study investigates whether and how institutional shareholders affect the relation between unconditional conservatism and earnings management. We analyze the relation between unconditional conservatism and accrual-based earnings management and the relation between unconditional conservatism and real earnings management, focusing on the role of the institutional shareholders variable in these two relations. First, we find evidence of positive (negative) relations between unconditional conservatism and accrual-based (real) earnings management. Second, we demonstrate that the presence of institutional shareholders has a mitigating (amplifying) impact on the relation between unconditional conservatism and accrual-based (real) earnings management. This study contributes to enrich the previous literature in two ways. First, it extends the strand of research on the relation between accounting conservatism and earnings management (Garcìa Lara, García Osma, & Penalva, 2020; Chen, Hemmer, & Zhang, 2007; Gao, 2013), focusing on unconditional conservatism since it is less prevalent than conditional conservatism in previous literature (Ruch & Taylor, 2015). Second, it extends the strand of research on the impact of institutional ownership on accounting practices (Farooq & El Jai, 2012; Sakaki, Jackson, & Jory, 2017), highlighting the role of the institutional shareholders in the relation between unconditional conservatism and earnings management

The effect of culture on accounting conservatism during adoption of IFRS in the EU

2018 ◽  
Vol 26 (2) ◽  
pp. 311-330 ◽  
Author(s):  
Daniel Zeghal ◽  
Zouhour Lahmar
Keyword(s):  
Financial Reporting ◽  
Cultural Dimensions ◽  
Accounting Conservatism ◽  
International Standards ◽  
The European Union ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Conditional Conservatism ◽  
The Impact

Purpose This paper aims to examine the impact of culture on accounting conservatism during transition to international standards. Design/methodology/approach The sample used in this analysis consists of 15 countries of the European Union that have adopted International financial reporting standards (IFRS) pursuing Regulation N° 1606/2002. The study covers the 2000-2010 period. Two conservatism measures are used, the Basu (1997) measure to account for conditional conservatism and the accruals measure to account for unconditional conservatism. To test the impact of culture, the six dimensions of Hofstede (1980, 2010) are used. Findings The results of the analysis show that variation of conditional conservatism is influenced by the six cultural dimensions. However, unconditional conservatism is only affected by power distance. Originality/value The results of the study are interesting and provide a better understanding of the adoption of IFRS worldwide. The role of culture in explaining accounting practices after adopting a single set of accounting standards is particularly highlighted.

Role of dactinomycin in the improved survival of children with Wilms' tumor

JAMA ◽  
1966 ◽  
Vol 195 (12) ◽  
pp. 1005-1009 ◽  
Author(s):  
D. J. Fernbach
Keyword(s):  
Wilms Tumor

Role of the allergist in diagnosis and management of patients with uveitis

JAMA ◽  
1966 ◽  
Vol 195 (3) ◽  
pp. 167-172 ◽  
Author(s):  
T. E. Van Metre
Keyword(s):  
Diagnosis And Management

The power of norms to sway fused group members

2018 ◽  
Vol 41 ◽  
Author(s):  
Winnifred R. Louis ◽  
Craig McGarty ◽  
Emma F. Thomas ◽  
Catherine E. Amiot ◽  
Fathali M. Moghaddam
Keyword(s):  
Evolutionary Anthropology ◽  
Normative Systems ◽  
Violent Extremism ◽  
Identity Fusion ◽  
Group Members

AbstractWhitehouse adapts insights from evolutionary anthropology to interpret extreme self-sacrifice through the concept of identity fusion. The model neglects the role of normative systems in shaping behaviors, especially in relation to violent extremism. In peaceful groups, increasing fusion will actually decrease extremism. Groups collectively appraise threats and opportunities, actively debate action options, and rarely choose violence toward self or others.

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