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 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 …

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 …

We study the interrelation between conservatism and earnings management by examining the allowance for uncollectible … become more conservative over time. Conservatism may, however, facilitate earnings management. We find that firms manage bad … that conservatism accentuates the extent to which firms manage bad debt expense. Further, we find that firms manage bad …

We examine the relation between the use of collateral and accounting conservatism for a sample of Chinese firms during … 2001 to 2006. China provides a powerful setting for testing the direct effect of accounting conservatism on collateral … accounting conservatism and the use of collateral are negatively related, after controlling for firm performance and risk. The …

increase in the level of conservatism. Moreover, consistent with managers conveying the effect of conservatism, I find that … to incorporate the effect of accounting conservatism conveyed through managers' earnings guidance when the guidance is …This paper investigates the role of management earnings guidance to inform analysts about the effect of conservatism on …