This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

Accounting conservatism is the tendency to require less evidence to recognize losses in the financial statements and … accounting information from publically listed companies during 2003-2012, I examine the value relevance of several conservatism … require a higher degree of evidence to recognize gains in the financial statements. Conservatism has been difficult to measure …

This paper investigates the impact of investor sentiment on conditional accounting conservatism. We find that companies … fluctuation in accounting conservatism observed in the paper. We also show that high investor sentiment increases the probability … recognize economic losses more (less) timely in earnings during periods of high (low) investor sentiment. Further, the sentiment-conservatism …

reporting and accounting principles, will require information that may be provided by financial reporting, be enjoyed of certain … as losses. The aim of the current study is assesses the relationship between conservatism and share return of chemical …