一分鐘新聞 香港版 2024 04 06 六

%e0%b8%99%e0%b8%84%e0%b8%a3%e0%b8%a8%e0%b8%a3%e0%b8%b5%e0%b8%98%e0%b8%a3%e0%b8%a3%e0%b8%a1%e0%b8 ...

%e0%b8%99%e0%b8%84%e0%b8%a3%e0%b8%a8%e0%b8%a3%e0%b8%b5%e0%b8%98%e0%b8%a3%e0%b8%a3%e0%b8%a1%e0%b8 ... Part ii summarizes the empirical evidence on conservatism, its consistency with alternative explanations, and opportunities for future research. the evidence is consistent with conservatism's existence and, in varying degrees, the various explanations. In watts (1993), i argue that the orderly liquidation concept underlies conservative accounting. when estimating the value of net assets for interim distributions in accordance with claimants contracted priorities, the liquidator anticipates all possible losses and no unverifiable gains.

%e8%9e%a2%e5%b9%95%e5%bf%ab%e7%85%a7-2018-09-25-%e4%b8%8b%e5%8d%887-57-06 - 明周娛樂

%e8%9e%a2%e5%b9%95%e5%bf%ab%e7%85%a7-2018-09-25-%e4%b8%8b%e5%8d%887-57-06 - 明周娛樂 This paper is the first in a two‐part series on conservatism in accounting. part i examines alternative explanations for conservatism in accounting and their implications for accounting regulators. Research shows that the greater the company’s strategic differences, the lower the accounting conservatism. further studies have found that the negative correlation between corporate strategic differences and accounting conservatism is even more pronounced in private enterprises. Researchers suggest that long usage influenced the development and nature of contemporary accounting and financial reporting and led to the conservative bias examined here (watts and zimmerman, 1986; watts, 1993; and basu, 1995). Conservatism in financial reporting has existed for a long time. this paper reviews some of the historical background on and the evolution of conservatism.

%e0%b8%99%e0%b8%84%e0%b8%a3%e0%b8%9b%e0%b8%90%e0%b8%a1-256503339-04 - เฮียส่ง.คอม : ร้านหมึก ...

%e0%b8%99%e0%b8%84%e0%b8%a3%e0%b8%9b%e0%b8%90%e0%b8%a1-256503339-04 - เฮียส่ง.คอม : ร้านหมึก ... Researchers suggest that long usage influenced the development and nature of contemporary accounting and financial reporting and led to the conservative bias examined here (watts and zimmerman, 1986; watts, 1993; and basu, 1995). Conservatism in financial reporting has existed for a long time. this paper reviews some of the historical background on and the evolution of conservatism. The purpose of this paper is to introduce a new rationale for conservative accounting. in particular, we show that under plausible conditions in an agency setting, the principal designs the accounting system to be biased conservatively in order to efficiently motivate the agent. We study the information consequences of conservatism in accounting. in particular, we analyse whether conservatism reduces information asymmetries between firm insiders and outside equity investors. We estimate a firm year measure of accounting conservatism, examine its empirical properties as a metric, and illustrate applications by testing new hypotheses that shed further light on the nature and effects of conservatism. Abstract using the recent financial crisis as a natural quasi experiment, we test whether and to what extent conservative accounting affects shareholder value.

JoAnne S. Bass appointed chief master sergeant of the U.S. Air Force