conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in … line with the positive accounting theory when suggesting that conservatism plays a fundamental role as corporate governance …

the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to … on conservative issues. While the IFRS does not specifically aim to reduce conservatism, this aspect is no longer the … emphasis of the new standard. There are concerns about whether the IFRS reduces conservatism and the research on this issue are …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … 4-audited companies; (2) correlatively, unconditional conservatism is higher under IFRS in the presence of a Big 4 … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies …

This study analyzes the relation between accounting conservatism, future tax rate cuts and countries' level of book …-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift … conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high …

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 … analytically derive four basic properties of accounting conservatism, based on Basu's (1997) asymmetric timeliness of earnings …

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 …

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 … earnings. Empirical evidence suggests that analysts fail to correctly estimate the downward-bias effect of conservatism …

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 …Objective – This study investigates the effects of financial constraints on the conservatism practices of Brazilian …