This paper surveys both the theoretical and the empirical archival literature on conservatism
when accounting information is used for debt contracting. The theoretical literature shows …

Im 1. Kapitel: Einführung und institutionelle Grundlagen wurde dargestellt, dass die
gegenwärtige Diskussion im externen Rechnungswesen insbesondere dessen Rolle als …

We study optimal disclosure via two competing communication channels: hard information
whose value has been verified, and soft disclosures such as forecasts, unaudited …

This paper formalizes a two-step representation of accounting measurement and uses it to
formalize a general rationale for conservatism as a measurement principle. A transaction's …

Conventional wisdom holds that joint audits would improve audit quality by enhancing audit
evidence precision because “Two heads are better than one.” Our paper challenges this …

We examine the impact of conditional conservatism on earnings management. Our findings
support the view that conditional conservatism reduces accruals-based earnings …

This paper examines the demand for disclosure rules by informed managers interested in
increasing the market price of their firms. Within a model of political influence, a majority of …

This paper examines the role of conservatism when an agent can manipulate upcoming
earnings before all uncertainty is resolved. An increase in conservatism, by reducing the …

ABSTRACT I develop a theory to study the consequences of providing more detailed
information to rationally inattentive investors. I first consider a simple data‐provision problem …

An untested common assumption in prior literature is that conservatism reduces accruals-
based earnings management. We test this prediction and also, whether by imposing limits to …