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 board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes … reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation …

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 … and measurement of accounting conservatism applied. Next, the endogeneity problem is not solved as yet, therefore which …

the board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes … reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation …

between conservatism and strong corporate governance through the board's monitoring efficiency. We construct a model with a …, conservatism is harmful. However, conservatism is beneficial if accounting is relevant to the monitoring decision because it … enhances the net benefit of monitoring. The net benefit of conservatism increases if the board becomes more efficient in …