...Aliaa Elfedawy; Fadi Al-Asfour Purpose This study aims to investigate the effect of digital transformation on accounting conservatism, emphasizing the moderating role of industry type in an emerging market context. Focusing on Egypt, it examines whether differences in sectoral digital maturity...

...Fuad Fuad; Abdul Rohman; Etna Nur Afri Yuyetta; Zulaikha Zulaikha Purpose This study aims to examine the diametrically opposite effects of probabilistic (risk) and nonprobabilistic uncertainty (ambiguity) on accounting conservatism. Design/methodology/approach This study uses panel regression...

...Amira Houaneb; amira Houaneb; Rim Ben Hassen; Dorra Talbi Purpose The purpose of this paper is to investigate the relationship between restrictive covenants and accounting conservatism. More specially, the authors try to explain how the use of restrictive covenants of public debt may affect...

...Saeid Aliahmadi Purpose The main purpose of this study is to investigate the effect of investor sentiment on accounting conservatism in listed companies in the Tehran Stock Exchange (TSE). Design/methodology/approach In this paper, two models of Ball and Shivakumar (2006) and Basu (1997) have...

...-financial listed companies for the period from 2011–2018, this paper used the ordinary least square regression model to test the impact of equity ownership equity on accounting conservatism based on an accrual-based measure developed by Givoly and Hayn (2000) and Ahmed and Duellman (2007). Findings...

... response coefficient in contrast to favorable earnings variations. However, the appropriate loss recognition nature of conservative reporting has little or no influence on stock returns in an emerging market such as India. Research limitations/implications Accounting conservatism is a captivating...