This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm …-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the … driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a …

accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … by managers in the design of companies' supreme governing body, as well as regulators while proposing legislation …

This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically …, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the … difference in this effect of accounting conservatism on investment decision between public and private companies. The results of …