frameworks of the Financial Accounting Standards Board and International Accounting Standards Board, for researchersâ … relevant and faithfully represented accounting information; describe three untested, verifiability-related maintained … related to accounting measurement verifiability. Finally, we discuss claims that use of the fair value measurement attribute …

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

Recent accounting research examines the impact of the individual style of corporate decision-makers on corporate … accounting policies. Based on this line of research, we explore how a chief financial officer's (CFO) preference for accounting … conservatism affects accounting quality. We provide evidence that CFOs significantly influence accounting conservatism at firm …