In this paper, we test the impact of XBRL (eXtensible Business Reporting Language) on
information asymmetry in the emerging market of China. We focus on the association …

This study aims to examine the impact of ownership structure on the level of accounting
conservatism in Jordan by using a sample of 99 manufacturing and financial companies …

This study examined the effects of corporate governance on accounting conservatism in
Nigerian foods and beverages sector. The study adopted ex-post facto research design …

The role of conservatism in accounting has been a subject of controversy and the
explanations for its existence have important implications especially for accounting …

Climate change is one of the risks that can occur in countries across the equator, such as
Indonesia. Apart from its geographical location, the industrial sector is one of Indonesia's …

The practice of accounting conservatism in financial reporting has implications firms'
stakeholders. This study therefore investigated firm attributes that affects conservative …

This research has the aim of reviewing relationship between some corporate governance
mechanisms and conservatism in financial reports. Conservatism is potentially useful for …

Earnings quality has emerged as an issue of interest to investors, managers, analysts and
other market participants in view of its association with share price and returns. This study …