Results 271 to 280 of about 69,925 (308)

Labor Unions and Accounting Conservatism

SSRN Electronic Journal, 2010
This study examines the relation between labor unions and accounting conservatism. Prior theoretical and empirical research suggests that labor unions reduce agency costs of debt by using their bargaining power to reduce managements’ incentive to substitute high risk investments for low risk investments.
David B. Farber, Hsin-yi Hsieh, Boochun Jung, Han Yi   +3 more
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Accounting Conservatism and Asset Price

SSRN Electronic Journal, 2017
This paper presents a static model of a competitive securities market. In the market there are two assets: risk-free asset and risky asset. The payoff of the risk-free asset is one and the payoff of the risky asset is unknown. Rational traders correctly estimate the mean and variance of the risky asset payoff.
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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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Accounting Conservatism in Family Firms

2018
This chapter examines another relevant earnings quality in family firms, namely accounting conservatism. We argue that family businesses differ from non-family firms with regard to accounting conservatism due to their long-term investment horizon as well as the importance they place on non-economic factors.
Silvia Ferramosca, Alessandro Ghio
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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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Accounting Conservatism and Real Options

Journal of Accounting, Auditing & Finance, 2007
I address the interaction between accounting conservatism and real options in both a staged investment and abandonment model. An accounting policy biased toward classifying a Good (Bad) project as Bad (Good) is conservative (aggressive). The accounting signal is optimally conservative when the ex ante unconditional expected terminal value is less than
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Accounting Conservatism and Creditor Conflicts

SSRN Electronic Journal, 2010
This paper presents a model showing that accounting conservatism affects creditor coordination when the borrowing firm is in financial distress. There are two effects. First, accounting conservatism tends to reduce dividend payments and to keep assets within the firm (dividend restriction effect).
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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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Conservatism and Accounting Assymetry in Internatioal Accounting

2012
The paper surveys relevant accounting methods dealing with information asymmetry, uncertainties, and harmonization implications on less developed capital markets. The quality of accounting information is related to more aggressive or more conservative accounting policy approaches.
Mance, Davor, Mrša, Josipa
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Accounting Conservatism and Incentives Contracting

SSRN Electronic Journal, 2016
This article aims to clarify the consequences of accounting conservatism from a stewardship (principal-agent) point of view. Kwon et al. (2001) argue that the limited liability of the agent results in a demand for conservatism. Specifically, they obtain this result in the case of choosing a threshold for a binary classification.
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