Leverage, R&amp;D expenditures, and accounting conservatism: Evidence from technology firms

Khalifa, Mariem; Trabelsi, Samir; Matoussi, Hamadi

doi:10.1016/j.qref.2022.02.002

Cited by 3 publications

(4 citation statements)

References 118 publications

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“…García Lara et al(2014) modified the Basu (1997) model to produce a firm-level measure of the timeliness of earnings for Good News (G_Score) and the incremental timeliness of Bad News with respect to Good News (C_Score), which is the main proxy for conservatism based on Khan & Watts(2009). Most recently, Khalifa et al(2022) employed conditional conservatism and Basu's (1997) regression based on market value to quantify conservatism. Therefore, it is crucial to conduct this study in order to learn which techniques are most frequently employed in accounting conservatism measurement and to collect proof of their relevance in decision-making.…”

Section: Preliminarymentioning

confidence: 99%

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Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review

Latifah,

Gina Harventy

2024

reaksi

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This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on accounting conservatism uses various measurements. The research method used is a qualitative method systematic literature review approach based on 22 research articles for the period 1999-2022. The research method includes attribute dimensions, data collection techniques and data analysis. The results found that there are three bases for measuring accounting conservatism, namely: accrual-based, market value-based and combined accrual and market value-based. Until now, the use of combined accrual and market value-based measurement dominates, compared to accrual and market value-based. This study found the most widely used accounting conservatism measurement and accounting conservatism measurement trends, while previous studies have not provided an explanation of this. So that future research can analyze why these measurements were used by previous researchers. This research can contribute to the science of financial accounting, especially related to the topic of accounting conservatism. Keywords: accounting conservatism, measurement, accrual basis, market value basis.

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Section: Preliminarymentioning

confidence: 99%

“…The ratio of market value to book equity, or the natural log of market value of equity (MTB), is used as the measurement. Like Khalifa et al, (2022), they measure conservatism using Basu's (1997) regression based on market value and conditional conservatism.…”

Section: Accounting Conservatism Based On Market Valuementioning

confidence: 99%

Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review

Latifah,

Gina Harventy

2024

reaksi

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“…Penelitian sebelumnya menemukan bahwa leverage berpengaruh positif terhadap konservatisme akuntansi (Sugiarto and Fachrurrozie 2018;Yuliarti and Yanto 2017;Khalifa, Trabelsi, and Matoussi 2022). H4 : Leverage berpengaruh positif terhadap konservatisme akuntansi.…”

Section: Leverage Dan Konservatisme Akuntansiunclassified

“…Semakin meningkatnya leverage suatu perusahaan maka semakin tinggi penerapan konservatisme akuntansi. Pernyataan tersebut menjelaskan bahwa semakin tinggi tingkat leverage suatu perusahaan maka pengawasan pihak kreditur lebih besar sehingga perusahaan memilih untuk melakukan konservatisme akuntansi (Abdurrahman and Ermawati 2018;Khalifa, Trabelsi, and Matoussi 2022 Nilai Sig. pada variabel ukuran dewan (BOD) sebesar 0,000 dimana Sig.…”

Section: Hasilunclassified

Mekanisme Eksternal vs Mekanisme Internal Pada Konservatisme Akuntansi:mana Yang Lebih Efektif?

Dewi

Rahayuningsih

2023

JBA

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The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward accounting conservatism.

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Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

Phuong Hong,

Tra My

2024

Cogent Business & Management

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Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms

Cited by 3 publications

References 118 publications

Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review

Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review

Mekanisme Eksternal vs Mekanisme Internal Pada Konservatisme Akuntansi:mana Yang Lebih Efektif?

Effects of financial characteristics on accounting conservatism of listed companies in Vietnam stock exchange

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