Accounting Conservatism: A Study of Market-Level and Firm-Level Explanatory Factors
This paper investigates the factors affecting the conservatism of accounting reports at the market-level and firm-level. At the market-level, law and institutional factors explain conservatism, while at the firm-level contracting is the driver. We predict and observe that while both levels jointly a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2008-06-01
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| Series: | China Journal of Accounting Research |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309113600039 |