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Accounting Horizons
SYNOPSIS Conservatism captures an asymmetric reporting practice in response to uncertainty in business operations (earnings). Such uncertainty in business operations implies that investors are exposed to tail risk such that there is a probability of large earnings growth, offset by the probability of a large earnings decline.
Devendra Kale, Sriram V. Villupuram
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SYNOPSIS Conservatism captures an asymmetric reporting practice in response to uncertainty in business operations (earnings). Such uncertainty in business operations implies that investors are exposed to tail risk such that there is a probability of large earnings growth, offset by the probability of a large earnings decline.
Devendra Kale, Sriram V. Villupuram
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The Accounting Review, 2006
Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
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Prior studies propose four explanations for accounting conservatism, and recent studies classify conservatism into two forms: conditional and unconditional conservatism. This paper examines whether each proposed explanation applies to conditional conservatism, unconditional conservatism, or both.
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The Costs of Unconditional Conservatism for Intangible-Intensive Firms
SSRN Electronic Journal, 2008openaire +1 more source
Accounting Conservatism and Bankruptcy Risk
Journal of Accounting, Auditing & Finance, 2022Gary Biddle
exaly
IFRS adoption and unconditional conservatism: an accrual-based analysis
International Journal of Accounting and Information Management, 2021exaly
Conditional and Unconditional Conservatism:Concepts and Modeling
Review of Accounting Studies, 2005William H. Beaver, Stephen G Ryan
exaly
Accounting conservatism and the profitability of corporate insiders
Journal of Business Finance and Accounting, 2020Beatriz Garcia Osma, Akram Khalilov
exaly
IFRS adoption and unconditional conservatism: an accruals-based analysis Motivation
2019Fullana, Olga +2 more
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The effect of cash flow information asymmetry criteria on conservatism in Iran
Afro-Asian Journal of Finance and Accounting, 2022exaly
Managerial overconfidence and unconditional accounting conservatism: the false consensus effect
Review of Quantitative Finance and AccountingShe-Chih Chiu, Cheng-Few Lee
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