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Asset specificity and conditional accounting conservatism
Journal of Business Finance & Accounting, 2018AbstractAsset specificity, the redeployability of an asset to alternative uses, is a key determinant of an asset's resale value. Asset specificity has a direct impact on a firm's ongoing fair value determination, bankruptcy risk, liquidation value, and abandonment option.
Qingyuan Li, Li Xu
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Investor Sentiment and Conditional Accounting Conservatism
SSRN Electronic Journal, 2017This paper investigates the impact of investor sentiment on conditional accounting conservatism. We find that companies recognize economic losses more (less) timely in earnings during periods of high (low) investor sentiment. Further, the sentiment-conservatism relationship is stronger for firms with greater sentiment-price sensitivity, which confirms ...
Rui Ge, Nicholas Seybert, Feida Zhang
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Nonfinancial Stakeholder Orientation and Conditional Accounting Conservatism
Review of Pacific Basin Financial Markets and Policies, 2020This study examines the relation between conditional accounting conservatism and nonfinancial stakeholder orientation. Using the staggered passage of constituency statutes to identify increases in nonfinancial stakeholder orientation, we document that firms report more conservatively after statute adoption.
Qing Liao Burke +2 more
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Conditional accounting conservatism and future negative surprises: An empirical investigation
Journal of Accounting and Public Policy, 2010We investigate whether conditional accounting conservatism has informational benefits to shareholders. We find some evidence that higher current conditional conservatism is associated with lower probability of future bad news, proxied by missing analyst forecasts, earnings decreases, and dividend decreases.
Kim, Bong Hwan, Pevzner, Mikhail
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Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?
Accounting Horizons, 2020SYNOPSIS We examine the relation between corporate social responsibility (CSR) performance and conditional accounting conservatism. Drawing upon the stakeholder-engaging and information-enhancing perspectives of CSR activities, we hypothesize that the demand for conditional conservatism, which primarily arises from various contracting ...
Qing Burke +2 more
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Accounting disclosures, accounting quality and conditional and unconditional conservatism
International Review of Financial Analysis, 2011Abstract This study investigates the motives of UK listed companies when reporting high and low quality accounting disclosures. It also examines the relation between the quality of published financial statements and earnings management practises, for example, low quality accounting disclosures might be linked to earnings management. The paper further
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Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism
SSRN Electronic Journal, 2009We examine the implications of the presence of risky debt-which embeds an economic written put option on the firm (Merton 1974)-and mixed-attribute accounting for assets versus debt-an accounting option exercisable by accounting standard setters and/or firms preparing financial statements-for the empirical identification of conditional conservatism as ...
William H. Beaver, Stephen G. Ryan
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Journal of Contemporary Accounting & Economics, 2020
Abstract This study examines the links between conditional conservatism in financial accounting and certain changes in the institutional frameworks in Australia, France, Japan and the United States of America (US) during the period 1981–2008. We identify specific time periods where changes in market regulation and financing structure; harmonisation ...
Melissa Moy +3 more
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Abstract This study examines the links between conditional conservatism in financial accounting and certain changes in the institutional frameworks in Australia, France, Japan and the United States of America (US) during the period 1981–2008. We identify specific time periods where changes in market regulation and financing structure; harmonisation ...
Melissa Moy +3 more
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Conditional Conservatism in Accounting: New Measure and Tests of Determinants
SSRN Electronic Journal, 2008Following Basu's (1995, 1997) seminal work, accounting literature adopted the Basu coefficient to measure conditional conservatism (among others, Ball et al. 2003; Ball et al. 2000; Ball et al. 2005; Ball and Shivakumar 2005; Lobo and Zhou 2006; Chandra et al. 2004).
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Accounting Rule Reform and Conditional Conservatism
SSRN Electronic Journal, 2021Juan Zhang, Martin F. Grace
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