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1-3 of 3
Keywords: accounting conservatism
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Journal Articles
Journal of International Accounting Research (2020) 19 (3): 91–109.
Published: 01 December 2020
... accounting conservatism management forecast employee downsizing labor negotiation Prior research suggests that managers make income-decreasing accounting choices around labor negotiations (e.g., Hall, Stammerjohan, and Cermignano 2005 ; García Osma, Mora, and Sabater 2015 ; Hsieh, Ren...
Journal Articles
Journal of International Accounting Research (2019) 18 (1): 1–26.
Published: 01 March 2019
...Matt Bjornsen; Chuong Do; Thomas C. Omer ABSTRACT This study investigates how religiosity (i.e., the strength of religion) differences across countries influence an important characteristic of financial reporting, accounting conservatism. Prior literature suggests that religious individuals...
Journal Articles
Journal of International Accounting Research (2015) 14 (2): 1–39.
Published: 01 September 2015
...In-Mu G. Haw; Simon S. M. Ho; Yuansha Li; Feida (Frank) Zhang ABSTRACT In this study, we examine product market competition's role in shaping accounting conservatism in an international setting. Using a large dataset from 38 countries, we find evidence that product market competition...
