players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

We study the intertemporal properties of accounting conservatism with a focus on managerial incentives. In our main … study overlapping projects that give rise to a multi-task setting. In the multi-task setting, unbiased accounting is …

Accounting conservatism has been recognized as a reporting strategy that benefits shareholders and financial statement … users. We hypothesize that managers in general are likely to sacrifice the benefit associated with accounting conservatism …, proxied by analysts' consensus forecasts, and accounting conservatism, defined in terms of conditional conservatism (Basu …

Accounting conservatism is the tendency to require less evidence to recognize losses in the financial statements and … accounting information from publically listed companies during 2003-2012, I examine the value relevance of several conservatism …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …

accounting academics often have very different perceptions of earnings management” (Dechow and Skinner, 2000) has not helped mat …

This paper empirically tests the relation between a firm's degree of accounting conservatism and its level of operating … risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of … accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally …