...Mohammed Talawa; Nemer Badwan Purpose This paper uses test panel data for the biggest companies listed on the boards of directors of the Palestine Stock Exchange from 2016 to 2022 and will focus on the relationship between the corporate governance index, accounting conservatism...

...Abbas Ali Daryaei; Yasin Fattahi; Ali Aldbs Purpose The purpose of this paper is to focus on exploring the mutual impact of accounting conservatism and corporate social responsibility (CSR). Design/methodology/approach To empirically assess the theoretical arguments the authors estimate...

... methods in accounting and financial reporting. Design/methodology/approach The model introduced by Basu (1997) was used to measure accounting conservatism. Business strategy and alertness were considered as two proxies for classifying companies according to their level of uncertainty. By adding each...

...Mahdi Salehi; Mohsen Sehat Purpose The purpose of this paper is to examine the impact of debt maturity structure and types of institutional ownership on accounting conservatism by using different financial variables and proxies. Design/methodology/approach Employing panel data analysis...