Accounting conservatism is one of the most important properties of financial reporting. The
goal of this article is to gain a better understanding of accounting conservatism. We explicate …

Extant research commonly uses indicator variables for industry membership to proxy for
securities litigation risk. We provide evidence on the construct validity of this measure by …

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

We predict that firms with stronger corporate governance will exhibit a higher degree of
accounting conservatism. Governance level is assessed using a composite measure that …

The paper examines the power and reliability of the differential timeliness (DT) measure
developed by Basu (1997) to gauge reporting conservatism. We identify certain …

Using an accounting conservatism theory that reflects accounting's role in practice, we
investigate the relation between two extensively used measures of conservatism …

Prior studies propose four explanations for accounting conservatism, and recent studies
classify conservatism into two forms: conditional and unconditional conservatism. This paper …

Purpose The purpose of this paper is to review research on litigation in corporate finance.
Design/methodology/approach This paper surveys studies on the estimation of litigation risk …

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

This paper examines the effect of managerial legal liability coverage on earnings
conservatism. Using directors' and officers'(D&O) liability insurance coverage and cash for …