We develop a model that captures the distinct natures of and interactions between
conditional and unconditional conservatism. Under unconditional conservatism, the book …

This paper provides guidance for empiricists interested in measuring conditional
conservatism and in interpreting associations of those measures with variables of interest. I …

Purpose The purpose of this paper is to examine the impact of debt maturity structure and
types of institutional ownership on accounting conservatism by using different financial …

This paper investigates whether the conservatism in financial reporting is driven by taxation.
Although conservatism has been examined from the perspectives of contracting …

The aim of this study is to investigate the relevance between accounting conservatism and
intellectual capital in the context of the contribution of accounting conservatism to intellectual …

What information about the financial condition of firms is conducive to efficient and stable
operation of the financial system and of the economy more broadly? In this essay, we outline …

Recent initiatives to improve the public information about individual firms have brought to the
fore significant differences in perspective between accountants and prudential regulators …

Muhasebe uygulamalarını etkileyen önemli kavramlardan biri olan ve kurumsal yönetimde
azımsanmayacak bir öneme sahip olan ihtiyatlılık, finansal tablolarda sunulan bilgilerin ve …

Prudence in accounting is a corner-stone concept which has shaped accounting theory, as
well as ordinary financial reporting, sometimes in obscure and perverse ways. The …

This study examines the relationship between accounting conservatism, corporate
governance and political influence in Malaysia. Malaysia is a country where political …