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Keywords: conditional conservatism
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Journal Articles
Accounting Horizons (2020) 34 (2): 19–40.
Published: 01 June 2020
... that the demand for conditional conservatism, which primarily arises from various contracting parties' concern about managerial opportunism and/or information asymmetry, is lower for better-performing CSR firms. Using the CSR ratings from the KLD database, we find, as predicted, a negative relation between CSR...
Journal Articles
Accounting Horizons (2015) 29 (1): 83–113.
Published: 01 March 2015
...Hye Seung (Grace) Lee; Xu Li; Heibatollah Sami SYNOPSIS In this study, we examine the impact of conditional conservatism on audit fees and, more importantly, the influence of corporate governance on this relationship. Prior literature presents evidence regarding explanations for the existence...
Journal Articles
Accounting Horizons (2014) 28 (2): 233–260.
Published: 01 June 2014
... Classifications: M41; C23; D21; G38; N20 Corresponding author: Lucy Huajing Chen Email: lucy.chen@villanova.edu accounting conservatism conditional conservatism unconditional conservatism earnings persistence pricing multiples In his seminal paper, Basu (1997) argues that conservative...