the board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes … reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation …

Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between … relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is … conservatism. Overall findings show a positive association between provisions reported under IAS-37 Provisions, Contingent …

information system: accrual reversal and accounting conservatism. This relationship is analyzed using a moral hazard model in a … considered in the long term, accounting conservatism as an information bias was found to be an optimal choice for the principal … information system is low; however, accounting conservatism could never be used as an information bias under a single-period or …

We empirically test the association between conditional conservatism and cost of equity capital. Conditional … conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in … significant negative relation between conditional conservatism and excess average stock returns over the period 1975-2003. This …

A substantial literature investigates conditional conservatism, defined as asymmetric accounting recognition of …-linear regression of accounting income on stock returns) is a valid conditional conservatism measure. We analyze the measure's validity …

. Using a new definition of financial conservatism, we investigate a sample of 21,959 Italian private firms for the 1998 …-2006 period and look for the determinants of financial conservatism according to the main theories of capital structure and …

asymmetry and conditional conservatism. Prior literature documents a positive association between information asymmetry and … conservatism. Prior literature also demonstrates that shareholder litigation concerns motivate managers and auditors to be … that higher levels of litigiousness enhance the association between information asymmetry and conservatism. This topic is …