Search Results - subject:"Conditional conservatism"

Auditor tenure and accounting conservatism

Li, Dan - 2007

Accounting regulators are concerned about the potential threat of long-term auditor-client relationships on auditor independence, leading to lower audit quality. The main objective of this study is to examine the association between auditor tenure and an important feature of accounting, namely...

Persistent link: https://www.econbiz.de/10009476098

Non-discretionary conservatism: Evidence and implications

Lawrence, Alastair; Sloan, Richard; Sun, Yuan - In: Journal of Accounting and Economics 56 (2013) 2, pp. 112-133

A large body of accounting research finds that various contracting incentives lead managers to engage in conservative accounting practices. We extend existing research by modeling the impact of extant accounting rules on conservative accounting. Accounting rules typically require assets to be...

Persistent link: https://www.econbiz.de/10010729557

The Effect of Accounting Conservatism on Corporate Investment Behavior

Ishida, Souhei; Ito, Kunio - Center for Japanese Business Studies (HJBS), Graduate … - 2013

We examine how two types of conservatism—conditional conservatism and unconditional conservatism—affect corporate … investment behavior. Conditional conservatism forces managers to recognize the loss resulting from an investment project on a … net present value (NPV). Thus, conditional conservatism probably inhibits corporate investment behavior. In contrast …

Persistent link: https://www.econbiz.de/10010691598

An analytical and empirical measure of the degree of conditional conservatism

Callen, Jeffrey L.; Segal, Dan - In: Journal of accounting, auditing & finance 28 (2013) 3, pp. 215-242

Persistent link: https://www.econbiz.de/10009783365

Non-discretionary conservatism : evidence and implications

Lawrence, Alastair; Sloan, Richard G.; Sun, Yuan - In: Journal of accounting & economics 56 (2013) 2/3, pp. 112-133

Persistent link: https://www.econbiz.de/10010243022

On estimating conditional conservatism

Ball, Ray; Kothari, S. P.; Nikolaev, Valeri V. - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 755-787

Persistent link: https://www.econbiz.de/10009751801

Accounting disclosures, accounting quality and conditional and unconditional conservatism

Iatridis, George Emmanuel - In: International review of financial analysis 20 (2011) 2, pp. 88-102

Persistent link: https://www.econbiz.de/10009295857

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