This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

retirement affects conditional accounting conservatism. We hypothesize and find that firms become less conservative in their … conditional accounting conservatism … examining conditional conservatism, we avoid some of the methodological difficulties that confront researchers when examining …

This study investigates the relation between competition among banks and their borrowers' conditional accounting … conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 … conservatively after the IBBEA is passed in their headquartered states. The effect on conditional conservatism is particularly strong …

This study was conducted to examine whether accounting conservatism significantly promotes corporate governance … tested with the F-ratio. Our findings indicated that accounting conservatism promotes corporate governance, but its influence … on corporate governance practice is insignificant. Though accounting conservatism does not significantly promote …

Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make … negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with … managers making less risky investments. I find that under more conservative accounting managers make less risky acquisitions …

Accounting conservatism and corporate social responsibility have received much attention in the recent literature. The … current study draws upon Watts, who recognizes that one role of conservatism is to reduce the likelihood of excess wealth … relation between conservatism and strong social performance …