We study the interrelation between conservatism and earnings management by examining the allowance for uncollectible … become more conservative over time. Conservatism may, however, facilitate earnings management. We find that firms manage bad … that conservatism accentuates the extent to which firms manage bad debt expense. Further, we find that firms manage bad …

conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … significant differences in conservatism in Nordic countries. Another finding is a significant decrease in the level of … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …