We study the links between conditional conservatism and voluntary disclosure of management private information. We … argue that conditional conservatism acts as a mechanism that lends credibility to voluntary disclosure by providing a hard … indicates greater credibility of hard voluntary disclosure. We find no evidence of this confirmatory role of conservatism for …

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 …

In this paper, we investigate whether the use of accounting conservatism in India decreases IPO underpricing, which is … implication of accounting conservatism for IPOs. Based on a regression analysis of 527 firms that went public through IPOs of "A … conservatism and under-pricing is robust to alternative measures of accounting conservatism, mean regressions, sample exclusions …

In this paper, we offer a new theory for the economic demand of accounting conservatism, which emphasizes the signaling … role of conservatism in a debt market with asymmetric information. In our model, accounting conservatism serves as a signal … signing the debt contract. In developing this signaling theory of conservatism, our paper achieves two major outcomes: (1) we …

variation in conditional conservatism. The contracting theory of conservatism holds that conditional conservatism is an … the contracting theory links debt structure and conservatism. Also, our evidence suggests that the effect of debt on … conservatism can be under or over-stated when firms, or sub-samples of firms, have heterogeneous debt characteristics …