Researching accounting's participation in financial regulation, banking practices, managerial incentives and … Proposed Statement of Financial Accounting Concept Definition of Materiality; Introduction …

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 …

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 …

retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their … conditional accounting conservatism … examining conditional conservatism, we avoid some of the methodological difficulties that confront researchers when examining …

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 …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …