as evidence of an increase in bank managers' liability exposure increasing earnings conservatism. Moreover, we find that …This paper examines the effect of managers' liability exposure on earnings conservatism in the banking industry …. Focusing on a wide international sample of commercial banks and using TIER1 as a proxy of bank managers' exposure to litigation …

manager. The model clears up some criticisms of conservatism by differentiating the property of an accounting measure from …

The purpose research is to examine other variables that also affect the relationship between conservatism and earnings … a representative sample. The results of this study indicate that the Instrumental Variables Conservatism has a … conservatism within the company and has an impact on improving the quality of earnings. The next investor is expected to provide …