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 …

In this paper, we illuminate the importance of accounting conservatism adjustments when estimating the implied cost of … for three main limitations in the research of ICC, that is, accounting conservatism, analyst over-optimism, and the … degrees of freedom problem (i.e. different forecasting horizons), and compare their effects. We show that, after conservatism …

We investigate changes in financial reporting conservatism arising from disclosure-related shareholder lawsuits filed … between 1996 and 2016. We find that sued firms respond to 10b-5 litigation with increased accounting conservatism. Consistent … with a spillover effect, we also find that non-sued peer firms increase accounting conservatism following litigation …

The concept of conditional conservatism has provided new insight into financial reporting and has stimulated … of possible bias in firm-level cross-sectional estimates of conditional conservatism (asymmetric earnings timeliness …) which they attribute to scale effects. They advise researchers to avoid using conditional conservatism estimates or making …

We study the information consequences of conservatism in accounting. Prior research shows that information asymmetries … in capital markets lead to firm-level increases in conservatism. In this paper, we further argue that increases in … conservatism improve the firm information environment and lead to subsequent decreases in information asymmetries between firm …

This study investigates the role of public debt financing in shaping accounting conservatism in privately held … companies. We focus on the change in conservatism of private firms following initial issuance of public debt and examine the … effects of agency conflicts between bondholders and shareholders on the change in conservatism. Regression analyses on a large …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … between 2001 and 2008. The main findings are that: (1) the decrease in conditional conservatism (as proxied by the asymmetric … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 …

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 …

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 …

on conservative issues. While the IFRS does not specifically aim to reduce conservatism, this aspect is no longer the … emphasis of the new standard. There are concerns about whether the IFRS reduces conservatism and the research on this issue are … still uncertain. Hence, this study aims to determine the level of conservatism in the period following the adoption of the …