consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies …

the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to … on conservative issues. While the IFRS does not specifically aim to reduce conservatism, this aspect is no longer the … emphasis of the new standard. There are concerns about whether the IFRS reduces conservatism and the research on this issue are …

conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in … line with the positive accounting theory when suggesting that conservatism plays a fundamental role as corporate governance …

Pension accounting is anything but conservative since earnings can be protected from actuarial gains and losses. This … paper shows that therefore conservatism measures based on models of the asymmetric relationship between earnings and … extending conservatism models. This finding offers a partial explanation of why large firms are less conservative since firm …

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 …

This study investigates the role of public debt financing in shaping accounting conservatism in privately held … companies. We focus on the change in conservatism of private firms following initial issuance of public debt and examine the … effects of agency conflicts between bondholders and shareholders on the change in conservatism. Regression analyses on a large …

hypothesis that first-digit deviations are positively related to earnings management and conditional conservatism. A possible … explanation is that earnings management and some mechanisms through which conditional conservatism occurs introduce biases to … financial statements to the extent which makes accounting figures deviate from the law of digit distributions. The results have …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

the relationship between financial constraints and accounting conservatism.Findings – The results show financially … constrained firms adopt less conditional conservatism practices on their accounting figures. In other words, those firms avoid to …Objective – This study investigates the effects of financial constraints on the conservatism practices of Brazilian …

short interest and accounting conservatism. Short interest, the total number of shares shorted and not yet covered, is a … widely used measure of short selling activity. Accounting conservatism, on the other hand, represents the timelier … recognition of bad versus good news in earnings, and is widely acknowledged as a vital accounting property and a contributor to …