with understanding the concept of accounting conservatism. In the second section we analyzed the Relevance of Accounting … conclusion of our research efforts. From this study, we conclude that there are several reasons to use accounting conservatism in … value of β3 in Table 1 indicates that there is a positive significant level of conservatism in accounting practices followed …

We document a positive association between political uncertainty and accounting conservatism. In the year prior to a U ….S. presidential election, on average, accounting conservatism increases by nearly 20 percent. This election year effect is stronger … Democrat. In the post-election year, conservatism is lower relative to the non-election period when the incumbent party wins …

Prior to the early part of the 19th century, China’s economy had long been superior to that of the West’s. The Chinese … expansion. Perhaps with the assistance of innovations derived from China, the European economy was able to forge ahead of China … occurred in China. In spite of substantial adversity, China has re-emerged as one of the most dominant economic forces in the …

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance … and qualitative characteristics of accounting information have become topics of particular relevance given the role they … in a certain market. Given the quality of accounting information – which has resulted in misleading and inaccurate …

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a … program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and …, politicians, or voters). We offer some initial ideas about psychological sources of the use of historical costs, conservatism …

In this paper we suggest a simple empirical and model-independent measure of Central Banks' Conservatism, based on the …

In this paper we suggest a simple empirical and model-independent measure of Central Banks' Conservatism, based on the …

Many questions have been raised as to whether financial accounting has become more conservative. The value relevance … and qualitative characteristics of accounting information have become topics of particular relevance given the role they … in a certain market. Given the quality of accounting information – which has resulted in misleading and inaccurate …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …