another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting …

This study investigates how the gap in goodwill accounting between the Japanese local accounting standards (Japanese … Generally Accepted Accounting Principles) and international accounting standards (International Financial Reporting Standards …) is related to the likelihood of firms adopting international accounting standards and the merger and acquisition …

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 …

responding to the bad news when the project is not performing as planned. Accounting conservatism accelerates the recognition of … and start searching for solutions. Therefore, firms where both characteristics — CEO overconfidence and accounting … accounting and are run by overconfident CEOs exhibit better cash flow performance. Our results continue to hold in a variety of …

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 …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary … practices, among other requirements, and auditing by one of the Big Four firms reduce earnings management by accounting choices …

A major concern with the adoption of International Financial Reporting Standards (IFRS) is the accounting discretion … accounting discretion inherent in goodwill impairment decisions under the IFRS. More specifically, we investigate whether, in …