It has long been established that because of accounting conservatism, the contemporaneous correlation between returns … the contemporaneous correlation between earnings and returns is lower. Hence, since accounting conservatism implies that … impact of accounting conservatism when awarding earnings-based compensation. In addition, the present work offers additional …

hypothesis that first-digit deviations are positively related to earnings management and conditional conservatism. A possible … explanation is that earnings management and some mechanisms through which conditional conservatism occurs introduce biases to …

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 …

The purpose research is to examine other variables that also affect the relationship between conservatism and earnings … a representative sample. An Alternative measure of accounting conservatism used is the instrumental variables of … Accounting conservatism (VIKV) developed by Lo (2005). The quality of earnings can be measured through discretionary accruals …

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 …

values, implying a lack of conservatism in the balance sheet. We argue that auditors issue going-concern opinions in order to … warn investors about this lack of balance sheet conservatism. This argument leads to two testable hypotheses. First, for … balance sheet to lack conservatism). Second, for companies that enter bankruptcy, the issuance of a prior GC opinion has …

This paper examines the role of conservatism when an agent can manipulate upcoming earnings before all uncertainty is … resolved. An increase in conservatism, by reducing the likelihood of favorable earnings, requires steeper performance pay to … inducing effort and curbing manipulation predict an interior level of conservatism as optimal. The optimal level of …

It is argued in the literature that accounting conservatism may be used as a substitute for management earnings … that accounting conservatism serves as a substitute for informative MEFs and especially for pessimistic MEFs, but not for … opportunistic and optimistic forecasts. Accounting conservatism may, however, be used as supplementary to optimistic MEFs …

' accounting conservatism. Our evidence implies that CEO sensation seeking is negatively associated with accounting conservatism … the negative relation between CEO sensation seeking and accounting conservatism varies systematically with external …

conservatism. We find that employing returnee executives can significantly improve accounting conservatism, especially in companies … improving accounting conservatism. The results show that the employment of returnee executives should be further strengthened … into play in order to enhance accounting conservatism, thus helping to improve the quality of accounting information and …