Objective – This study investigates the effects of financial constraints on the conservatism practices of Brazilian … the relationship between financial constraints and accounting conservatism.Findings – The results show financially … constrained firms adopt less conditional conservatism practices on their accounting figures. In other words, those firms avoid to …

short interest and accounting conservatism. Short interest, the total number of shares shorted and not yet covered, is a … widely used measure of short selling activity. Accounting conservatism, on the other hand, represents the timelier … transparency and efficient contracting in firms. We reason that conservatism lowers information asymmetry and decreases expected …

This paper investigates the role of management earnings guidance to inform analysts about the effect of conservatism on … earnings. Empirical evidence suggests that analysts fail to correctly estimate the downward-bias effect of conservatism … reduce the probability of negative earnings surprises, may inform analysts about the effect of conservatism through …

the board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes … reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation …

conservatism. Transient (dedicated) institutional investors, holding diversified (concentrated) portfolios with high (low … lower (higher) degree of accounting conservatism. Consistent with my predictions, in the context of asymmetric timeliness of …

Accounting conservatism is the tendency to require less evidence to recognize losses in the financial statements and … require a higher degree of evidence to recognize gains in the financial statements. Conservatism has been difficult to measure … on a firm by firm basis. This paper proposes a new measure of conservatism that uses income statement variables. Using …

important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals … are more risk-averse and have higher ethical standards, while accounting conservatism has been shown to reduce various … headquartered in countries with higher levels of religiosity exhibit, on average, higher accounting conservatism in financial …

accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … and measurement of accounting conservatism applied. Next, the endogeneity problem is not solved as yet, therefore which …

conservatism can reduce firms’ expected legal costs. Because managers with legal expertise are more likely than other managers to … recognize the legal benefits of conservatism, this study examines whether legal expertise among members of senior management … promotes greater conservatism. Consistent with this prediction, we find that firms with a general counsel (GC) in senior …

We examine the effect of auditor conservatism on corporate innovation. We hypothesize that, because conservative … increased auditor conservatism on corporate innovation is more pronounced when the client firms are under greater equity- and …