Impact of firms’ life-cycle on conservatism: the Malaysian evidence
The aim for this paper is to examine the impact of life-cycle attributes of firms on conservatism. This timely loss recognition attribute of earnings has been proven theoretically and empirically to benefit users of accounting information by addressing moral hazards in the economy, and constraining...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2014
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| Online Access: | http://psasir.upm.edu.my/id/eprint/37947/1/37947.pdf |
| _version_ | 1825949130674929664 |
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| author | Abdullah, Asna Atqa Mohd Saleh, Norman |
| author_facet | Abdullah, Asna Atqa Mohd Saleh, Norman |
| author_sort | Abdullah, Asna Atqa |
| collection | UPM |
| description | The aim for this paper is to examine the impact of life-cycle attributes of firms on conservatism. This timely loss recognition attribute of earnings has been proven theoretically and empirically to benefit users of accounting information by addressing moral hazards in the economy, and constraining managerial opportunistic behaviour caused by asymmetric information. Using data from 1995 to 2010, the findings show that impacts of conservatism level using Khan and Watts (2009)’s C_score measure differ significantly through-out the life-cycle stages of firms. |
| first_indexed | 2024-03-06T08:39:50Z |
| format | Article |
| id | upm.eprints-37947 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T08:39:50Z |
| publishDate | 2014 |
| publisher | Elsevier |
| record_format | dspace |
| spelling | upm.eprints-379472015-12-15T03:35:29Z http://psasir.upm.edu.my/id/eprint/37947/ Impact of firms’ life-cycle on conservatism: the Malaysian evidence Abdullah, Asna Atqa Mohd Saleh, Norman The aim for this paper is to examine the impact of life-cycle attributes of firms on conservatism. This timely loss recognition attribute of earnings has been proven theoretically and empirically to benefit users of accounting information by addressing moral hazards in the economy, and constraining managerial opportunistic behaviour caused by asymmetric information. Using data from 1995 to 2010, the findings show that impacts of conservatism level using Khan and Watts (2009)’s C_score measure differ significantly through-out the life-cycle stages of firms. Elsevier 2014-08 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/37947/1/37947.pdf Abdullah, Asna Atqa and Mohd Saleh, Norman (2014) Impact of firms’ life-cycle on conservatism: the Malaysian evidence. Procedia - Social and Behavioral Sciences, 145. pp. 18-28. ISSN 1877-0428 10.1016/j.sbspro.2014.06.007 |
| spellingShingle | Abdullah, Asna Atqa Mohd Saleh, Norman Impact of firms’ life-cycle on conservatism: the Malaysian evidence |
| title | Impact of firms’ life-cycle on conservatism: the Malaysian evidence |
| title_full | Impact of firms’ life-cycle on conservatism: the Malaysian evidence |
| title_fullStr | Impact of firms’ life-cycle on conservatism: the Malaysian evidence |
| title_full_unstemmed | Impact of firms’ life-cycle on conservatism: the Malaysian evidence |
| title_short | Impact of firms’ life-cycle on conservatism: the Malaysian evidence |
| title_sort | impact of firms life cycle on conservatism the malaysian evidence |
| url | http://psasir.upm.edu.my/id/eprint/37947/1/37947.pdf |
| work_keys_str_mv | AT abdullahasnaatqa impactoffirmslifecycleonconservatismthemalaysianevidence AT mohdsalehnorman impactoffirmslifecycleonconservatismthemalaysianevidence |