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 study examines the relation between accounting conservatism and firms' capital structure adjustments. We find that …. Taken together, our findings suggest that accounting conservatism plays an important role in facilitating under … within firms that rely more on external financing for adjustments. Further, we find that the positive effect of conservatism …

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 …

reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation … to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes …

I examine the association between politician ownership and accounting conservatism for a sample of S&P 1500 firms … between 2005 and 2011. The contracting explanation predicts that politician owned firms adopt less conservative accounting … conditional conservatism. This negative association is more pronounced among: (1) firms owned by local politicians, where there is …

reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation … to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes …