We review and analyze the accounting literature that examines the effects of accounting
conservatism on financial statements and financial statement users. We begin by analyzing …

Purpose This paper aims to analyze the economic and financial reporting consequences of
International Financial Reporting Standards (IFRS) adoption. Design/methodology/approach …

This paper provides a commentary on the academic literature on accounting conservatism
with a view to highlighting the insights of that literature that are potentially useful for …

Abstract Manuscript Type Empirical Research Question/Issue In this paper, we empirically
investigate whether US listed commercial banks with effective corporate governance …

Purpose–This paper aims to investigate whether government-mandated corporate social
responsibility (CSR) engenders conservative financial reporting in emerging markets. It is …

This study examines whether political connections are associated with earnings
management (both accrual-based and real) and whether the association is influenced by …

This thesis examines whether ownership concentration, board of directors, audit committee
and ethnicity of directors affect conservative accounting. Additionally, this thesis examines …

This study seeks to measure the microeconomic consequences of the adoption of the
Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) standards …

We present evidence on the relationship between firms that have engaged in fraudulent
financial reporting and accounting conservatism. We empirically investigate the extent to …

Purpose The purpose of this paper is to study the relationship between accounting
conservatism and executive compensation-performance sensitivity with a view to identify the …