Results 161 to 170 of about 70,042 (191)
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Does accounting conservatism pay?
Accounting & Finance, 2010AbstractWe investigate whether or not there is a link between conservative accounting practices and the sensitivity of executive pay to accounting performance. Using several accrual‐based measures of accounting conservatism as well as alternative measures of accounting performance, we estimate an econometric model of CEO compensation that incorporates ...
Raghavan J. Iyengar, Ernest M. Zampelli
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Accounting Conservatism and Risk Culture
2017This chapter studies the relationships between accounting conservatism and bank solidity, both of which have a close relation with risk culture. Analysing a sample of 100 European listed entities that belong to the financial sector observed over the period of 2014–2015 (e.g., 200 firm-year observations), this research tests the hypothesis that a ...
Mechelli A, Cimini R
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Accounting Conservatism, Aggregation, and Information Quality*
Contemporary Accounting Research, 2007We study the optimal accounting policy when a firm can control the information quality through costly and noncontractible action. It is shown that the desirable accounting has two features: (i) the accounting report aggregates, rather than reporting directly, the underlying information; (ii) the accounting has a conservative bias.
Qintao Fan, Xiao-Jun Zhang
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Loan Sales and Borrowers’ Accounting Conservatism
Contemporary Accounting Research, 2017ABSTRACTWe examine whether initial loan sales in the secondary loan market relate to borrowing firms’ accounting conservatism. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We show that the decline in borrower conservatism is more pronounced for firms that borrow from lenders with ...
Saiying Deng +3 more
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Does accounting conservatism deter short sellers?
Review of Quantitative Finance and Accounting, 2014Accounting conservatism is the timelier recognition of bad versus good news in earnings. We conjecture that short selling activity is inversely related to conservatism, that is, firms with higher levels of conservatism are less attractive to short sellers.
Archana Jain, Chinmay Jain, Ashok Robin
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Accounting Conservatism under IFRS
Accounting in Europe, 2008In a recent discussion paper on an improved conceptual framework (IASB, 2006a), the IASB and the FASB argue that prudence and conservatism are not desirable qualities of financial reporting information (IASB, 2006a, BC2.22). One interpretation of this proposal is that the consistent undervaluation of net assets (consistent conservatism), which used to ...
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Accounting conservatism and Street earnings
Review of Accounting Studies, 2014This paper provides evidence that conditional conservatism reduces the usefulness of GAAP earnings for valuation by investors. We find that conditional conservatism reduces GAAP earnings persistence and informativeness, makes income smoothing more difficult, and makes forecasting GAAP earnings more difficult for analysts.
Heflin, Frank +2 more
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Nonprofit accounting conservatism
Journal of Accounting and Public Policy, 2023Jennifer L.M. Altamuro, Erica E. Harris
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Labor Union and Accounting Conservatism*
SSRN Electronic Journal, 2009We examine whether labor union contracts are a source of accounting conservatism. We argue that labor unions demand conservatism due to (i) their asymmetric payoff function with respect to firms’ net assets; (ii) their need in estimating firms’ economic rent; (iii) and their need in protecting themselves from managerial misbehavior.
Winnie Siu Ching Leung +2 more
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Institutional accountability and accounting conservatism:
Korean Public Administration Review, 2021Intae Kim, Joonbeom Lee, Yeongjun Ko
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