Recent studies show that regression-based estimates of accounting conservatism reflect both differences in the … tests that remove the effect of asset composition on cross-sectional comparisons of accounting conservatism. First, a test …

aside in a timely manner. Main goal of the present research was to study effect of accounting conservatism and earning … by users of financial statements only when the company reduced the reported earnings due to accounting conservative …

Most scholars have indicated corporations using accounting conservatism to reduce earnings manipulation, although … manipulation proxy to detect the relationship among accounting conservatism, institutional investor shareholdings, and earnings … manipulation. We further investigate the relationship among accounting conservatism, institutional investor shareholdings, and …

BB-graded firms as measured by earnings management and accounting conservatism. Previous studies investigate the gaps … proxy used to represent earnings management) are larger than those in BB-graded firms. As for accounting conservatism, BB …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

accounting affects shareholder value. We find that there is significantly positive and economically meaningful relation between …

that experience changes of CFO from male to female, the paper compares the firms’ degree of accounting conservatism between …

Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make … negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with … managers making less risky investments. I find that under more conservative accounting managers make less risky acquisitions …

This research examines the association between accounting conservatism and cash dividends of listed firms in the … Kingdom of Bahrain. It has addressed two questions. First, does accounting conservatism actually work? Second, can accounting … accounting conservatism plays an important role in reducing cash dividends and managing agency conflicts. It documents a …