variation in conditional conservatism. The contracting theory of conservatism holds that conditional conservatism is an … the contracting theory links debt structure and conservatism. Also, our evidence suggests that the effect of debt on … conservatism can be under or over-stated when firms, or sub-samples of firms, have heterogeneous debt characteristics …

This study examines the association between debt maturity structure and accounting conservatism. Short-maturity debt … financing. As such, debt-contracting demand for accounting conservatism is expected to be lower in the presence of more short …-maturity debt. We find that short-maturity debt is negatively associated with accounting conservatism. As firms could commit to more …

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 … size and having defined benefit plans are positively correlated. Furthermore, extending conservatism models with dummy …