... 7 2020 2020 accounting conservatism management forecast employee downsizing labor negotiation Keishi Fujiyama, Kobe University, Research Institute for Economics and Business Administration, Kobe, Japan; Makoto Kuroki, Yokohama City University, School of Business...

...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...

...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...