a representative sample. An Alternative measure of accounting conservatism used is the instrumental variables of … Accounting conservatism (VIKV) developed by Lo (2005). The quality of earnings can be measured through discretionary accruals … the Earning Quality. This means that management positively signals the application of accounting conservatism within the …

Purpose — The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

manager. The model clears up some criticisms of conservatism by differentiating the property of an accounting measure from …This paper develops a model of accounting measurement to study the design of the optimal measurement rule. The core of … the model is a representation of accounting measurement process that features the manager's opportunistic influence and …