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 …

This paper examines how commonly used earnings quality measures fulfill a key objective
of financial reporting, ie, improving decision usefulness for investors. We propose a stock …

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 …

For a large sample of US listed firms, we find that unconditional and conditional accounting
conservatism help lower bankruptcy risk. We further find that the mitigating effect of …

Purpose—The study on the relationship between accounting conservatism and earnings
quality is not new. However, the results are inconsistent and mixed, and to some degree …

We study firms' investment in internal controls to reduce accounting manipulation. We first
show that peer managers' manipulation decisions are strategic complements: one manager …

ABSTRACT A widely held assumption in policy making and empirical research is that
increasing the strength of public enforcement improves financial reporting quality and audit …

This paper examines revenue and profit or loss recognition and how these measures
provide financial information about companies' performance. First, I review academic …

Purpose This study aims to examine the relationship between the educational background
of Chief Financial Officers (CFOs) from reputable universities and financial reporting quality …