short interest and accounting conservatism. Short interest, the total number of shares shorted and not yet covered, is a … widely used measure of short selling activity. Accounting conservatism, on the other hand, represents the timelier … recognition of bad versus good news in earnings, and is widely acknowledged as a vital accounting property and a contributor to …

This paper studies how religion influences corporate accounting conservatism choice. Accounting conservatism is a …' accounting conservatism choice in two contradictory ways. On one hand, religion calls for risk aversion, which predicts that … religion would enhance corporate accounting conservatism. On the other hand, religion, as a social norm, potentially impacts …

reduces its costs. Our model predicts that stronger reporting oversight leads to greater accounting conservatism, manipulation … to manipulate accounting reports. In our setting, ceteris paribus, conservative accounting is desirable because it allows … the board of directors to better oversee the firm's investment decisions. This feature of conservatism, however, causes …

hypothesis that first-digit deviations are positively related to earnings management and conditional conservatism. A possible … explanation is that earnings management and some mechanisms through which conditional conservatism occurs introduce biases to … financial statements to the extent which makes accounting figures deviate from the law of digit distributions. The results have …

important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals … are more risk-averse and have higher ethical standards, while accounting conservatism has been shown to reduce various … headquartered in countries with higher levels of religiosity exhibit, on average, higher accounting conservatism in financial …

This study examines the relation between narrative risk disclosures and accounting conservatism by utilizing the SEC … hypothesize that RFDs likely affect firms' financial reporting choice in accounting conservatism in two ways, the substitutive … effect and the stimulative effect. On the one hand, RFDs may substitute for conservatism by revealing important information …

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 …

Accounting conservatism is the tendency to require less evidence to recognize losses in the financial statements and … accounting information from publically listed companies during 2003-2012, I examine the value relevance of several conservatism … require a higher degree of evidence to recognize gains in the financial statements. Conservatism has been difficult to measure …

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 …