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Three Essays on Conditional Accounting Conservatism

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Unexpected Accruals and Conditional Accounting Conservatism

Journal of Business Finance and Accounting, 2007
Abstract:  This paper examines the impact of management discretion over accruals on conditional accounting conservatism, defined as the tendency of accountants to recognize bad news on a timelier basis than good news. Prior research suggests that conditional accounting conservatism reflected in earnings is mainly due to the accrual component of ...
Jinhan Pae
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"Discretionary Revenue and Conditional Conservatism"

Journal of Taxation and Accounting, 2021
This study investigate the link between discretionary revenues and conditional conservatism. discretionary revenue refers to revenue adjusted by management through intervention in financial reporting, which is a method of revenue recognised outside the normal scope.
Eunggil Kim, Sangkwon Cha
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On the conditional conservatism measure: A robust estimation approach

Journal of Business Finance & Accounting, 2015
AbstractRecent research, due to Patatoukas and Thomas (2011) and Ball, Kothari, and Nikolaev (2013), focuses on Basu's (1997) conditional conservatism measure and the existence of a denominator effect – whether the difference between the earnings‐return coefficients of bad and good news firms (‘the Basu coefficient’) is only due to the beginning‐of ...
Seil Kim, James A. Ohlson
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Product market competition and conditional conservatism

Review of Accounting Studies, 2013
Based on pooled cross-sectional analysis, we find a robust positive relation between product market competition and conditional accounting conservatism. We also find evidence of an inter-temporal increase in conditional conservatism following industry deregulation and increased antitrust case filings.
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana, Raynolde Pereira   +3 more
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International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing

European Accounting Review, 2006
Prior research documents that conditional conservatism, measured as the asymmetric timeliness of earnings reflecting bad versus good news, varies with cross-country differences in institutional regimes. In this paper, we examine the determinants of conditional conservatism and related earnings attributes internationally.
Joachim Gassen, Rolf Uwe Fuelbier, Thorsten Sellhorn   +2 more
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Debt Structure and Conditional Conservatism

Journal of Financial Reporting, 2019
ABSTRACT We investigate whether characteristics of firms' debt structure, beyond leverage and debt covenants, are associated with predictable variation in conditional conservatism. The contracting theory of conservatism holds that conditional conservatism is an efficient mechanism employed by an organization to address agency conflict ...
Hye Seung (Grace) Lee, Logan B. Steele
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Conditional Conservatism and Audit Fees

Accounting Horizons, 2014
SYNOPSIS In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence and pervasiveness of accounting conservatism such as compensation and debt contracting ...
Hye Seung (Grace) Lee, Xu Li, Heibatollah Sami   +2 more
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Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research, 2019
ABSTRACTBasu's [“The Conservatism Principle and the Asymmetric Timeliness of Earnings.” Journal of Accounting and Economics 24 (1997): 3–37] measurement of conditional conservatism as the asymmetric timeliness of earnings underlies hundreds of studies.
Marc Badia, Miguel Duro, Fernando Penalva, Stephen G. Ryan   +3 more
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Placebo Tests of Conditional Conservatism

The Accounting Review, 2015
ABSTRACT Basu (1997) proposes a measure of financial reporting conservatism based on asymmetry in the conditional earnings/returns relation. Patatoukas and Thomas (2011) show upward bias in this measure, because a placebo—lagged earnings—also exhibits similar asymmetry.
Panos N. Patatoukas, Jacob K. Thomas
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