Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context

Harakeh, Mostafa; Lee, Edward; Walker, Martin

doi:10.1080/09638180.2022.2074864

European Accounting Review

2022

DOI: 10.1080/09638180.2022.2074864

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Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context

Mostafa Harakeh

Edward Lee

Martin Walker

Abstract: https://eprints.whiterose.ac.uk/ ReuseThis article is distributed under the terms of the Creative Commons Attribution-NonCommercial (CC BY-NC) licence. This licence allows you to remix, tweak, and build upon this work non-commercially, and any new works must also acknowledge the authors and be non-commercial. You don't have to license any derivative works on the same terms. More information and the full terms of the licence here: https://creativecommons.org/licenses/

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Cited by 3 publications

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The valuation demand for accounting conservatism: evidence from firm-level climate risk measures

Li,

van Zijl,

Willett

2024

CFRI

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PurposePrior studies have found that managers adjust operational activities to tackle climate risk. However, the effects of climate risk on accounting practices are largely ignored in the literature. This paper investigates whether and how climate risk influences managers’ decision-making on the level of accounting conservatism and explains the results based on two competing channels: valuation demand and contracting demand.Design/methodology/approachUsing firm level climate risk measures, we build a modified Basu (1997) model to conduct our econometric tests. In the baseline model, we use earnings before extraordinary items as the dependent variable, referred to as the earnings model. We control for different levels of fixed effect to identify the shocks of climate risk and mitigate potential concerns on endogeneity and bias in the model. A series of robustness tests provide supporting evidence for our baseline results and our explanation.FindingsUsing a sample of 35,832 firm-year observations on listed US firms over the period 2002 to 2019, we find that the perception of climate risk drives managers to choose the less conservative accounting policies. We conclude that the results are consistent with the valuation demand explanation but inconsistent with the contracting demand explanation.Originality/valueThe study provides additional evidence on how managers respond to climate risk by adjusting their corporate polices, specifically accounting policies. Our findings contradict the results of prior studies. We explain our results from a unique perspective. Overall, the study provides valuable insights for academics, investors, managers and policymakers.

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The valuation demand for accounting conservatism: evidence from firm-level climate risk measures

Li,

van Zijl,

Willett

2024

CFRI

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Arts, Humanities, and Social Sciences: A Scoping Review of Uncited Research

Samah,

Nada

2024

Sage Open

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The goal of this bibliometric analysis is to summarize publications on the contributions of a higher education university in arts, humanities, and social sciences and evaluate their citation status. Ninety-one publications were indexed in Scopus and WOS databases between 2018 and 2022. All publications appeared in 69 different journals, books, and conferences. About 51.6% of all studies were single-authored. The median number of publications per author was 27.01 ± 48.0 and that of citations was 223.0 ± 764.0. Positive correlations were observed between the journal’s CiteScore and authors’ count with citation number ( r2 = .625 and .207 respectively; p < .005). Publications written by ≥3 authors with international collaboration received the maximum number of citations ( p < .005). Moreover, the mean number of citations for publications written by associate or assistant professors was significantly higher than those composed by their peers ( p = .033). Defining the field of arts and humanities remains a difficult exercise, because of its blurry theoretical background. Thus, a repetitive evaluation of its current status remains essential.

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The Role of International Research Collaboration and Faculty Related Factors in Publication Citations: Evidence from Lebanon

2023

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The importance of international collaboration in the research field is well-documented, but its impact on the number of citations received by research publications is not fully understood. This paper aims to fill this gap by examining the relationship between international collaboration and other factors and the number of citations for research publications. Using data from the Lebanese American University, the authors employ ordinary least squares estimation to analyze the impact of international collaboration on the number of citations while controlling for various publications, authorship, university, and socioeconomic factors. The results show that international collaboration has a statistically significant positive effect on the number of citations. Based on these findings, we recommend that institutions and researchers seeking to increase the number of citations for their publications should focus on building and maintaining strong international collaborations and publishing in high-quality journals. This paper provides evidence of the importance of international collaboration for researchers seeking to increase the reach and impact of their publications. It also provides insights into the relevance of other factors, such as the number of publications, age, and journal rank.

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Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context

Cited by 3 publications

References 85 publications

The valuation demand for accounting conservatism: evidence from firm-level climate risk measures

The valuation demand for accounting conservatism: evidence from firm-level climate risk measures

Arts, Humanities, and Social Sciences: A Scoping Review of Uncited Research

The Role of International Research Collaboration and Faculty Related Factors in Publication Citations: Evidence from Lebanon

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