This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive … effect and the stimulative effect. On the one hand, RFDs may substitute for conservatism by revealing important information …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

This study examines the effect of the mandatory adoption of International Financial Reporting Standards (IFRS) on … frequency of management earnings forecasts following mandatory IFRS adoption, consistent with the notion that IFRS adoption …-adoption. We then propose and test three channels through which IFRS adoption could alter firms' disclosure incentives: improved …

We study the links between conditional conservatism and voluntary disclosure of management private information. We … argue that conditional conservatism acts as a mechanism that lends credibility to voluntary disclosure by providing a hard … indicates greater credibility of hard voluntary disclosure. We find no evidence of this confirmatory role of conservatism for …

This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …

The aims of the study is to know the effect of conservatism accounting, corporate social responsibility (CSR …) disclosure and tax avoidance on earnings management. In this study variable of conservatism accounting was proxy by accrual … with software eviews7. The finding showed that, as simultaneously, conservatism accounting, CSR disclosure, and tax …

of earnings conservatism, such as the Basu’s (1997) asymmetric timeliness of earnings measure based on a one-year period … financial reporting. This suggests that earnings conservatism and corporate governance may be substitutes in the context of … regulators and those who are debating the value of earnings conservatism for capital markets. When Taiwanese security regulators …