This paper empirically tests the relation between a firm's degree of accounting conservatism and its level of operating … accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally … selects a degree of accounting conservatism in order to signal its own operating risk to the capital market. Consistent with …

We study the information consequences of conservatism in accounting. Prior research shows that information asymmetries … in capital markets lead to firm-level increases in conservatism. In this paper, we further argue that increases in … conservatism improve the firm information environment and lead to subsequent decreases in information asymmetries between firm …

accounting conservatism, whereas strict regulatory regimes tend to reinforce the effect of both variables on early loan loss … evidence suggesting that a) the stringency of the regulatory and supervisory regimes is positively associated with accounting … conservatism; b) unlisted banks and commercial banks are more conservative than listed entities and savings banks, respectively …

informed shareholder monitoring. Effective monitoring has also been positively associated with accounting conservatism …. Building upon these prior results, we predict an increase in accounting conservatism after hedge fund intervention. We use a … conditional conservatism. CFO turnovers, upward/lateral auditor switches, and improvements in audit committee independence after …

We examine the relation between the use of collateral and accounting conservatism for a sample of Chinese firms during … 2001 to 2006. China provides a powerful setting for testing the direct effect of accounting conservatism on collateral … accounting conservatism and the use of collateral are negatively related, after controlling for firm performance and risk. The …

conservatism. We find that employing returnee executives can significantly improve accounting conservatism, especially in companies … improving accounting conservatism. The results show that the employment of returnee executives should be further strengthened … into play in order to enhance accounting conservatism, thus helping to improve the quality of accounting information and …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

how a firm’s visibility shapes the relationship between its corporate lobbying activities and accounting conservatism … relationship between a firm’s lobbying intensity and the degree of accounting conservatism in its financial reporting. We further …, and accounting conservatism in particular. More importantly, our findings suggest that the heightened public attention …