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lower (higher) degree of accounting conservatism. Consistent with my predictions, in the context of asymmetric timeliness of …This study empirically investigates the association between institutional ownership composition and accounting … conservatism. Transient (dedicated) institutional investors, holding diversified (concentrated) portfolios with high (low …
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shareholders demand conservatism? We find that higher ownership by institutions that are likely to monitor managers is associated … conservatism are greater. Further, lead-lag tests of the direction of causality suggest that ownership by monitoring institutions … institutions demanding conservatism …
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argument is that firms with better corporate governance exhibit greater accounting conservatism because of the corporate … study adds to that line of literature by examining the effect of institutional ownership on accounting conservatism …. Specifically, we test whether firms with less institutional ownership exhibit more or less accounting conservatism. Consistent with …
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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 …
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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 …
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