Purpose - Our study aims to explore the ownership structure and accounting conservatism in influencing the value … indicate that accounting conservatism plays a more important role in increasing value relevance in non-family firms compared to …

lower (higher) degree of accounting conservatism. Consistent with my predictions, in the context of asymmetric timeliness of …This study empirically investigates the association between institutional ownership composition and accounting … conservatism. Transient (dedicated) institutional investors, holding diversified (concentrated) portfolios with high (low …

argument is that firms with better corporate governance exhibit greater accounting conservatism because of the corporate … study adds to that line of literature by examining the effect of institutional ownership on accounting conservatism …. Specifically, we test whether firms with less institutional ownership exhibit more or less accounting conservatism. Consistent with …

shareholders demand conservatism? We find that higher ownership by institutions that are likely to monitor managers is associated … conservatism are greater. Further, lead-lag tests of the direction of causality suggest that ownership by monitoring institutions … institutions demanding conservatism …

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …