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 …

planning strategy. We also find that financial accounting incentives play a role. For example, 84% of publicly traded firms …

-quality accounting. Using a large sample of U.S. private firms, we first confirm that accrual quality in private firms is associated with …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA … evidence of differences in accounting practices to a broader set of countries, but mainly by suggesting an economic explanation …

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting …

market liquidity increases as the proportion of conservatism traders increases. With mark to market accounting replacing the … conservative accounting practice, the asset price will be more informative and the market liquidity will be reduced. From the … perspective of the informativeness of the asset price, the results of this paper support mark to market accounting. -- accounting …

This paper presents empirical evidence on applied analysis interdependences with created accounting policies and … financial indicators, non financial indicators, enterprise resource planning and management accounting insight frequencies …. Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have …