Results 171 to 180 of about 6,285 (209)

Conservatism in Accounting: A Reassessment

Accounting Historians Journal, 2018
ABSTRACT This paper examines how the concept of “conservatism” evolved in historical and contemporary accounting writings using authoritative professional and academic documents. The paper reviews the application of conservatism in the FASB and IASB conceptual frameworks.
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Accounting Conservatism, Aggregation, and Information Quality*

Contemporary Accounting Research, 2007
We 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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Accounting Conservatism and Relational Contracting

SSRN Electronic Journal, 2022
Jonathan Glover, Hao Xue
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Labor Union and Accounting Conservatism*

SSRN Electronic Journal, 2009
We 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, Oliver Zhen Li, Oliver M. Rui   +2 more
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Uncertainty of uncertainty and accounting conservatism

Finance Research Letters, 2022
Xin Cui, Tingting Ma, Xiaochen Xie, John W. Goodell   +3 more
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Underbetting and Accounting Conservatism

Information is what the user makes of it and different users will reach different probabilities from the same information. We consider how "naive" users, who overstate the firm's probability of success, inflate the asset price and harm both themselves and market efficiency by pricing "sophisticated" investors out of the market.
David Johnstone, Stephen H. Penman
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Essays on Accounting Conservatism

2010
I examine the role of accounting conservatism in the debt market and equity market. In the first essay I examine whether post-borrowing accounting conservatism is related to initial debt-covenant slack. I find firms with low debt-covenant slack display a smaller increase in conservatism after borrowing compared to firms with high debt-covenant slack. I
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Institutional accountability and accounting conservatism:

Korean Public Administration Review, 2021
Intae Kim, Joonbeom Lee, Yeongjun Ko
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Labor skill and accounting conservatism

Journal of Accounting and Public Policy, 2022
Jeff Zeyun Chen, Youngki Jang, Boochun Jung, Minyoung Noh   +3 more
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The Effect of Accounting Conservatism and Accounting Neutralism on Valuation Errors： Accounting Conservatism vs. Accounting Neutralism

Korean Accounting Information Association, 2021
Min－Su Kim, Myung－Gun Lee
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