Results 261 to 270 of about 69,925 (308)

Loan Sales and Borrowers’ Accounting Conservatism

Contemporary Accounting Research, 2017
ABSTRACTWe 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, Yutao Li, Gerald J. Lobo, Pei Shao   +3 more
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Does accounting conservatism deter short sellers?

Review of Quantitative Finance and Accounting, 2014
Accounting 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, 2008
In 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, 2014
This 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, Hsu, Charles Y., Jin, Qinglu   +2 more
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Nonprofit accounting conservatism

Journal of Accounting and Public Policy, 2023
Jennifer L.M. Altamuro, Erica E. Harris
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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
openaire   +1 more source

Institutional accountability and accounting conservatism:

Korean Public Administration Review, 2021
Intae Kim, Joonbeom Lee, Yeongjun Ko
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Accounting Conservatism and Relational Contracting

SSRN Electronic Journal, 2022
Jonathan Glover, Hao Xue
openaire   +1 more source

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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Accounting Conservatism: A Literature Review

Australian Accounting Review, 2016
Accounting conservatism is one of the most important properties of financial reporting. The goal of this article is to gain a better understanding of accounting conservatism. We explicate the evolution of conservatism over its long history. Accounting conservatism is indispensable because the main parties of a firm demand conservatism to mitigate ...
Yuxiang Zhong, Wanli Li
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