conservatism. In particular, it investigates whether mainland Chinese companies listed “overseas” in Hong Kong exhibit a higher … degree of earnings conservatism than companies without overseas‐listing. Design/methodology/approach – The paper employs the … concept of “conditional conservatism” and adopts Basu’s (1997) conservatism model, examining data for Chinese companies …

paper is to re‐examine salient questions under accrual accounting: how earnings quality affects the role of earnings and …

Purpose – The purpose of this study is to investigate reporting incentives for accounting conservatism in the context … of asset and equity tunnelling and to provide empirical evidence that accounting conservatism can be reported for … document a positive association between accounting conservatism and the private benefits gained by controlling shareholders …

committee affect accounting conservatism in banking sector. Additionally, the authors focus on the effects of board … both female and financial experts, noting a positive effect of them on accounting conservatism and earnings quality in … environments, gender diversity and financial expertise on boards have more influence on the conservatism and earnings quality of …

Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea … investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation … that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management …