I address the interaction between accounting conservatism and real options in both a staged investment and abandonment … model. An accounting policy biased towards classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The … accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than the second …

Purpose — The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

The purpose of this paper is to investigate the relationship between accounting conservatism and companies’ cross … of a reverse causation relationship between accounting conservatism and cross-listing decision in the United States (US … findings also support the new prediction that better governance leads to higher levels of accounting conservatism, implying a …

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

This study investigates the influence of Confucian culture on accounting conservatism. Using a sample of Chinese … temples (schools) within a specific radius around a firm, is significantly positively associated with accounting conservatism …, suggesting that Confucian ethics and culture promote accounting conservatism. Moreover, litigation risk attenuates the positive …

This paper examines the impact of accounting conservatism and auditing conservatism on earnings quality. Four proxies … the interplay between accounting conservatism, auditing conservatism and earnings quality. The result reveals a positive … and significant effect of auditing conservatism on earnings quality but no significant effect of accounting conservatism …