This study investigates whether national culture influences judgments made by Polish and British accounting …-Gray's theoretical framework with respect to conservatism and secrecy values at the individual level. To illustrate core cultural …-Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for …

This paper examines the effect of accounting conservatism on firm-level investment during the 2007-2008 global … debt raising activity and stock performance. The evidence suggests that accounting conservatism reduces underinvestment in …

Pension accounting is anything but conservative since earnings can be protected from actuarial gains and losses. This … 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 …

We investigate the impact of founding family ownership on accounting conservatism. Family ownership is characterized by … other stakeholders. Since CEOs can have different incentives toward conservatism, we focus on ownership of non-CEO founding … family members in our investigation. We find that conservatism increases with non-CEO family ownership, supporting our …

This paper empirically tests the relation between a firm's degree of accounting conservatism and its level of operating … accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally … selects a degree of accounting conservatism in order to signal its own operating risk to the capital market. Consistent with …

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 … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …