Accounting Conservatism and Cost of Debt of African Firms: Based on Ownership Structure
Keywords:
accounting conservatism, cost of debt, ownership structure
Abstract
Abstract not found
Downloads
- Article PDF
- TEI XML Kaleidoscope (download in zip)* (Beta by AI)
- Lens* NISO JATS XML (Beta by AI)
- HTML Kaleidoscope* (Beta by AI)
- DBK XML Kaleidoscope (download in zip)* (Beta by AI)
- LaTeX pdf Kaleidoscope* (Beta by AI)
- EPUB Kaleidoscope* (Beta by AI)
- MD Kaleidoscope* (Beta by AI)
- FO Kaleidoscope* (Beta by AI)
- BIB Kaleidoscope* (Beta by AI)
- LaTeX Kaleidoscope* (Beta by AI)
How to Cite
References
Anwer Ahmed, Bruce Billings, Richard Morton, Mary Stanford-Harris (2002) The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs. 77(4), 867-890.
Anwer Ahmed, Scott Duellman (2007) Accounting conservatism and board of director characteristics: An empirical analysis. 43(2-3), 411-437.
A Alkurdi (2017) Accounting conservatism and ownership structure effect: evidence from industrial and financial Jordanian listed companies. 7(2), 608-619.
Sudipta Basu (1997) The conservatism principle and the asymmetric timeliness of earnings1. 24(1), 3-37.
Anne Beatty, Joseph Weber, Jeff Yu (2008) Conservatism and Debt. 45(2-3), 154-174.
Sanjai Bhagat, Bernard Black, Margaret Blair (2004) Relational Investing And Firm Performance. 27(1), 1-30.
Ann Chan, Stephen Lin, Norman Strong (2009) Accounting conservatism and the cost of equity capital: UK evidence. 35(4), 325-345.
C Chen (2013) Can Corporate Governance Mitigate the Adverse Impact of Investor Sentiment on Corporate Investment Decisions? Evidence from Taiwan. 5(2), 101.
Wei‐peng Chen, Huimin Chung, Chengfew Lee, Wei‐li Liao (2007) Corporate Governance and Equity Liquidity: analysis of S&P transparency and disclosure rankings. 15(4), 644-660.
Charles Cullinan, Fangjun Wang, Peng Wang, Junrui Zhang (2012) Ownership structure and accounting conservatism in China. 21(1), 1-16.
C Deegan, J Unerman (2011) Financial accounting theory: European edition.
R Evans (1996) An analysis of criterion variable reliability in conjoint analysis. 82(3), 988-990.
Jennifer Francis, Ryan Lafond, Per Olsson, Katherine Schipper (2004) Costs of Equity and Earnings Attributes. 79(4), 967-1010.
E García-Meca, J Sánchez-Ballesta (2009) Corporate governance and earnings management: A meta-analysis. 17(5), 594-610.
Juan García Lara, Beatriz García Osma, Araceli Mora (2005) The Effect of Earnings Management on the Asymmetric Timeliness of Earnings. 32(3-4), 691-726.
F Gigler (2009) Accounting conservatism and the efficiency of debt contracts. 47(3), 767-797.
Dan Givoly, Carla Hayn (2000) The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?. 29(3), 287-320.
R Goex, A Wagenhofer (2009) Optimal impairment rules. 48(1), 2-16.
B Goh (2017) Conditional conservatism and debt versus equity financing. 34(1), 216-251.
Asma Houcine (2013) Does accounting conservatism affect firm investment efficiency in an emerging market? Evidence from Tunisian context. 2(3), 209.
Sudarshan Jayaraman, Lakshmanan Shivakumar (2013) Agency-based demand for conservatism: evidence from state adoption of antitakeover laws. 18(1), 95-134.
R Kaplan, G Urwitz (1979) Statistical models of bond ratings: A methodological inquiry. 231-261.
M Khan, R Watts (2009) Estimation and empirical properties of a firm-year measure of accounting conservatism. 48(2-3), 132-150.
Inder Khurana, Changjiang Wang (2015) Debt Maturity Structure and Accounting Conservatism. 42(1-2), 167-203.
Y Kim (2013) The role of accounting conservatism in the equity market: Evidence from seasoned equity offerings. 88(4), 1327-1356.
Ryan Lafond, Sugata Roychowdhury (2008) Managerial Ownership and Accounting Conservatism. 46(1), 101-135.
Cheng Lai, Stephen Taylor (2008) Estimating and validating a firm‐year‐specific measure of conservatism: Australian evidence. 48(4), 673-695.
J Lara (2016) Accounting conservatism and firm investment efficiency. 61(1), 221-238.
Xi Li (2015) Accounting Conservatism and the Cost of Capital: An International Analysis. 42(5-6), 555-582.
Fengyi Lin, Chung-Min Wu, Tzu-Yi Fang, Jheng-Ci Wun (2014) The relations among accounting conservatism, institutional investors and earnings manipulation. 37, 164-174.
George Ruch, Gary Taylor (2015) Accounting conservatism: A review of the literature. 34(1), 17-38.
J Sánchez-Ballesta, E García-Meca (2011) Ownership structure and the cost of debt. 20(2), 389-416.
S Šodan (2012) Conditional conservatism and the cost of debt: Evidence from central and eastern Europe. 3(1), 245-255.
David Ugwunta, Boniface Ugwuanyi (2019) Accounting Conservatism and Performance of Nigerian Consumer Goods Firms': An Examination of the Role of Accruals. 10(1), 1.
Richard Wang, Ciaran Ó Hogartaigh, Tony Van Zijl (2009) A Signaling Theory of Accounting Conservatism.
Ross Watts (2003) Conservatism in Accounting Part I: Explanations and Implications. 17(3), 207-221.
R Watts, J Zimmerman (1986) Positive accounting theory.
J Zhang (2008) The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers. 45, 27-54.
Y Zhong, W Li (2017) Accounting conservatism: A literature review. 27(2), 195-213.
Published
2019-12-17
Issue
Section
License
Copyright (c) 2019 Authors and Global Journals Private Limited

This work is licensed under a Creative Commons Attribution 4.0 International License.