Understanding How the Effects of Conditional Conservatism Measurement Bias Vary with the Research Context
Author:
Affiliation:
1. Accounting and Finance Department, University of Leeds, Leeds, UK;
2. Finance and Accounting Department, Lebanese American University, Beirut, Lebanon;
3. Accounting and Finance Department, University of Manchester, Manchester, UK
Publisher
Informa UK Limited
Subject
Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance
Link
https://www.tandfonline.com/doi/pdf/10.1080/09638180.2022.2074864
Reference89 articles.
1. The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
2. Accounting conservatism and board of director characteristics: An empirical analysis
3. Managerial Overconfidence and Accounting Conservatism
4. Does Mandatory Adoption of IFRS Improve Accounting Quality? Preliminary Evidence
5. The PIN anomaly around M&A announcements
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