This paper develops a unified framework to synthesize the growing stream of positive
research on the role of individual decision makers in sha** observed accounting …

We review and analyze the accounting literature that examines the effects of accounting
conservatism on financial statements and financial statement users. We begin by analyzing …

We argue that conservatism improves investment efficiency. In particular, we predict that it
resolves debt-equity conflicts, facilitating a firm׳ s access to debt financing and limiting …

We explore whether firms with more conditionally conservative accounting practices have
higher stock returns than other firms during the Covid‐19 outbreak. We find evidence that …

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 …

This paper examines the effect of accounting conservatism on firm‐level investment during
the 2007–2008 global financial crisis. Using a differences‐in‐differences design, we find …

This paper formalizes a two-step representation of accounting measurement and uses it to
formalize a general rationale for conservatism as a measurement principle. A transaction's …

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 …

We examine the association between accounting conservatism, expressed in the form of
asymmetric timeliness of recognition of economic gains and losses, and corporate social …

Using the implementation of the Electronic Data Gathering, Analysis, and Retrieval (EDGAR)
system from 1993 to 1996 as a shock to information dissemination technologies, we …