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Accrual Reversal Effect and Conditional Conservatism
SSRN Electronic Journal, 2013This paper examines the relationship between two salient features embedded in the modern financial accounting information system: accrual reversal and accounting conservatism. This relationship is analyzed using a moral hazard model in a single-period setting and two types of two-period models: pooling and separating.
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Conditional Conservatism, Regulation, and Insolvency Risk
SSRN Electronic Journal, 2020We develop a new method of assessing conditional conservatism using more detailed data available from the insurance industry. We look at how conditional conservatism affects insolvency risk and the financial strength rating of property-liability (P&L) insurance companies.
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Evidence of Conditional Conservatism: Fact or Artifact?
SSRN Electronic Journal, 2009The differential timeliness measure proposed in Basu (1997), which estimates the fraction of observed bad news reported in contemporaneous earnings minus the corresponding fraction for good news, has been used widely to study conditional accounting conservatism.
Panos N. Patatoukas +1 more
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"Conditional Conservatism and Investment Efficiency"
Journal of Taxation and Accounting, 2021Sangkwon Cha, Jin Tae Kim
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"Discretionary Revenue and Conditional Conservatism"
Journal of Taxation and Accounting, 2021Sangkwon Cha, Eunggil Kim
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Generalist CEOs and Conditional Conservatism
SSRN Electronic Journal, 2023Karel Hrazdil +3 more
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CEO Industry Tournaments and Conditional Conservatism
SSRN Electronic Journal, 2022Mahmoud Gad +3 more
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More on Estimating Conditional Conservatism
SSRN Electronic Journal, 2013Panos N. Patatoukas +1 more
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Methodological Conservatism and the Epistemic Condition
2017The claim that agents are morally responsible for actions the wrongness of which they fail to be aware of only if they are responsible for their occurrent ignorance strikes many philosophers as unacceptable, because it is too revisionary: it entails that many of the everyday judgments that we are disposed to make are false.
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Antitrust Laws and Conditional Conservatism
SSRN Electronic JournalYi Liang, Sudipta Basu
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