how a firm’s visibility shapes the relationship between its corporate lobbying activities and accounting conservatism … relationship between a firm’s lobbying intensity and the degree of accounting conservatism in its financial reporting. We further … are robust after controlling for a firm’s political connections, across various conditional conservatism measures, and …

paper shows that therefore conservatism measures based on models of the asymmetric relationship between earnings and … extending conservatism models. This finding offers a partial explanation of why large firms are less conservative since firm … size and having defined benefit plans are positively correlated. Furthermore, extending conservatism models with dummy …

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 …

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 …

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 …

demand for accounting conservatism when suppliers or customers have bargaining advantages over it that enable them to dictate … customers are associated with its accounting practices and also support the contracting explanation for accounting conservatism …