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Keywords: accounting conservatism
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 179–197.
Published: 01 November 2022
... that mitigate the use of loss reserves to manage perceptions of company health. JEL Classifications: G22; H79; M42; M48. statutory accounting principles audit insurance regulation regulatory financial examination accounting conservatism loss reserve management Editor's note: Accepted...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 27–50.
Published: 01 May 2020
... audit report accounting conservatism investor preferences Investors and creditors rely on financial statement representations to make informed investment decisions. This includes relying on financial statement preparers and auditors to provide the appropriate level of information and assurance...