Conditional accounting conservatism

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Debt covenant slack and ex-post conditional accounting conservatism

Accounting and Business Research, 2019
This study examines how conditional accounting conservatism varies after debt contracts are executed (ex-post conditional conservatism) depending on the closeness to violations of debt covenants, t...
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The burden of reputation: Star CEOs and conditional accounting conservatism

Accounting & Finance
AbstractThis study investigates whether CEO reputation affects firms' conditional accounting conservatism. We use prestigious CEO awards conferred by authoritative business media as an exogenous shock to increase CEOs' reputations. Based on a difference‐in‐differences empirical design, we find that firms with award‐winning CEOs exhibit significantly ...
Yuting Qian, Wenhong Ding, Xiaofeng Quan, Wei Guan +3 more
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Three Essays on Conditional Accounting Conservatism

2017
Accounting conservatism is one of the oldest concepts in accounting, yet it is one of the most controversial topics nowadays. While there is little debate on the existence of accounting conservatism practices, the drivers and the implications of these accounting practices show considerable divergence between accounting researchers and standard setters (
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Conditional Accounting Conservatism, Analysts’ Target Prices, and Investor Sentiment