This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

between conditional conservatism, institutional quality, and Big 4 audits. We hypothesize and find that the degree of … conditional conservatism is higher in countries with better institutional quality. In contrast to popular belief, we provide … evidence that Big 4 audits are not associated with the degree of conditional conservatism. Finally, we show that reporting …

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 …