文章基本信息

标题：Impact of Firms’ Life-cycle on Conservatism: The Malaysian Evidence
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作者：Asna Atqa Abdullah ; Asna Atqa Abdullah ; Norman Mohd-Saleh 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：18-28
DOI：10.1016/j.sbspro.2014.06.007
语种：English
出版社：Elsevier
摘要：AbstractThe 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.
关键词：Firms’ life-cycle;conservatism;Malaysia