Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross … of a reverse causation relationship between accounting conservatism and cross-listing decision in the United States (US … findings also support the new prediction that better governance leads to higher levels of accounting conservatism, implying a …

shareholders demand conservatism? We find that higher ownership by institutions that are likely to monitor managers is associated … conservatism are greater. Further, lead-lag tests of the direction of causality suggest that ownership by monitoring institutions … institutions demanding conservatism …

argument is that firms with better corporate governance exhibit greater accounting conservatism because of the corporate … study adds to that line of literature by examining the effect of institutional ownership on accounting conservatism …. Specifically, we test whether firms with less institutional ownership exhibit more or less accounting conservatism. Consistent with …

reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation … to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes …

retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their … conditional accounting conservatism … examining conditional conservatism, we avoid some of the methodological difficulties that confront researchers when examining …