A premise of standard setters and of much empirical research is that improving the quality of accounting standards and … situations in which “better”, i.e., more forward-looking, accounting standards reduce the information content of financial … reports. The reason is that a forward-looking accounting standard affects the smoothness of reported earnings, which can …

Accounting conservatism could affect the quantitative information on a financial statement. In this paper, the author … readability and accounting conservatism and uses the FOG index to measure financial report readability. By using management … with accounting conservatism. Additionally, the author separates the samples into high-compensation incentive and low …