This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm …-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the … driver. We predict and observe that while both levels jointly affect conservatism, it is firm-level factors that play a …

This study investigates the effect of accounting conservatism on corporate investment decisions in China. Specifically … environment like China, accounting conservatism can affect the investment activities of companies and this effect is different …, we analyze how accounting conservatism affects a company's investment decision-making. Furthermore, we examine the …