Laporan keuangan merupakan suatu susunan daftar atau ringkasan sebagai
pertanggungjawaban manajemen perusahaan kepada pihak penilai yang dalam hal ini …

Using three different measures of conservatism, we document that (i) the percentage of
inside directors is negatively related to conservatism, and (ii) the percentage of outside …

We develop a model that captures the distinct natures of and interactions between
conditional and unconditional conservatism. Under unconditional conservatism, the book …

The unexpected fall of Arthur Andersen is an extraordinary event. Although Arthur Andersen
was initially convicted in 2002, subsequently, the Supreme Court unanimously threw out the …

We predict that firms with stronger corporate governance will exhibit a higher degree of
accounting conservatism. Governance level is assessed using a composite measure that …

I explore which firm and loan characteristics decrease or exacerbate information asymmetry
in the trading of private debt. I find that loans of public firms, loans with an available credit …

Prior studies propose four explanations for accounting conservatism, and recent studies
classify conservatism into two forms: conditional and unconditional conservatism. This paper …

Abstract Beaver and Ryan (Beaver, WH, Ryan SG (2005). Review of Accounting Studies
10:(2/3)) algebraically model, simulate and graph the effects of various factors on the …

Prior research documents that conditional conservatism, measured as the asymmetric
timeliness of earnings reflecting bad vs. good news, varies with cross-country differences in …

Using a sample consisting of firms from 20 countries, we investigate whether conditional
conservatism affects the value relevance of accounting earnings. We find that the …