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 …

We examine the impact of an accelerated depreciation tax policy (ADP) on employment. As
a tax incentive policy, we expect an ADP to impact firm behavior significantly, but its effect on …

This paper examines the impact of tax authority monitoring and enforcement on earnings
informativeness. Using a staggered difference-in-differences design, I exploit the …

In this novel investigation of creditor governance in an emerging market, this paper
examines the monitoring by Indian lenders of firms' earnings management and financial …

I examine whether firms engage in more corporate philanthropy in response to greater tax
enforcement. Using the introduction of a new tax administration system as a proxy for …

The strategic importance of total factor productivity (TFP) in the high-quality development
phase of enterprises is increasingly prominent, and understanding the impact of regional …

Financial Accounting and Auditing Experiments in the Journal of Accounting Research:
Historical Background and Recent Advances S Page 1 Financial Accounting and Auditing …

We examine the effect of the staggered adoption of state-level constituency statutes on
stakeholder demand for accounting conservatism. Constituency statutes allow directors to …

Purpose This paper aims to investigate the effect of bank monitoring on conditional
conservative accounting of Indian listed firms. Drawing on bank monitoring and relationship …

This paper focuses on firms in which insiders pledge their shares as collateral for loans. By
investigating a natural experiment—China's enactment of provisions on share reductions …