Labor Unions and Accounting Conservatism

Author(s):  
David B. Farber ◽  
Hsin-Yi Hsieh ◽  
Boochun Jung ◽  
Han Yi
2017 ◽  
Vol 23 (1) ◽  
pp. 1-38 ◽  
Author(s):  
Hsin-Yi (Shirley) Hsieh ◽  
이한상 ◽  
Boochun Jung

1977 ◽  
Vol 41 (11) ◽  
pp. 660-665
Author(s):  
JH Oaks ◽  
DM Fox ◽  
JJ Valter
Keyword(s):  

1968 ◽  
Vol 52 (6, Pt.1) ◽  
pp. 447-453 ◽  
Author(s):  
M. Alsikafi ◽  
Walfrid J. Jokinen ◽  
S. Lee Spray ◽  
George S. Tracy
Keyword(s):  

1936 ◽  
Vol 5 (24) ◽  
pp. 261-261
Author(s):  
M. S. F.
Keyword(s):  

2013 ◽  
Vol 10 (1) ◽  
pp. 27-48 ◽  
Author(s):  
Giovani Antonio Silva Brito ◽  
Eliseu Martins

2020 ◽  
Vol 3 (3) ◽  
pp. 95-99
Author(s):  
E. H. ABU ◽  

The article explores individual approaches used to measure and evaluate the quality of financial state-ments: standardized assessment, accrual-based models (accrual quality), Beneise models (M-Score), in-dexes - the internal control method and the degree of accounting conservatism. The reason for the great dependence on the use of indirect measures (proxies for the quality of financial statements or stock prices) is that some of the qualities of financial statements are unobservable.


Author(s):  
Olliza Mayesti ◽  
Resti Yulistia Muslim

The objective of this study is to examine whether corporate governance influence the relation between accounting conservatism and Earnings Response Coefficient (ERC). The accounting conservatism proxy used in this research is accruals obtained from differences between net income and cash flow. Sample consists of 31 manufacturing companies that listed in Indonesian Stock Exchange since 2003­2006. Hypotheses are examined by using multiple regressions. The result shows that there is a negative influence of accounting conservatism to Earnings Response Coefficient. Managerial ownership as a moderating variable did not affect the relation between accounting conservatism and Earnings Response Coefficient, but independent board of commissioner composition as a moderating variable affected the relation between accounting conservatism and Earnings Response Coefficient.


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