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Accounting conservatism: A review of the literature

Author

Listed:
  • George W. Ruch
  • Gary Taylor

Abstract

Keywords: Accounting conservatism, Earnings quality, Market returns, Contracting

Suggested Citation

  • George W. Ruch & Gary Taylor, 2015. "Accounting conservatism: A review of the literature," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 34(1), pages 17-38, February.
    • Handle: RePEc:eme:jalpps:j.acclit.2015.02.001
    DOI: 10.1016/j.acclit.2015.02.001
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Anthony C. Ng & Hua Christine Xin & Bikki Jaggi, 2024. "Would Managers Sacrifice Conservative Financial Reporting to Meet/Beat Market Earnings Expectations?," JRFM, MDPI, vol. 17(7), pages 1-33, July.
    2. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    3. Kannan, Yezen & Khallaf, Ashraf & Gleason, Kimberly & Bostan, Ibrahim, 2023. "The relationship between R&D intensity, conservatism, and management earnings forecast issuance," Advances in accounting, Elsevier, vol. 62(C).
    4. Biehl, Henrike & Bleibtreu, Christopher & Stefani, Ulrike, 2024. "The real effects of financial reporting: Evidence and suggestions for future research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    5. Henry Jarva & Matthijs Lof, 2024. "Identifying accounting conservatism in the presence of skewness," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 553-577, February.
    6. Feng, Yuruo & Hao, Wei & Fang, Jiali & Wongchoti, Udomsak, 2024. "In the radiance of enlightenment: The influence of nontheistic religions on corporate default risk," Emerging Markets Review, Elsevier, vol. 60(C).
    7. Liu, Sun & Zhang, Jie, 2023. "Conditional conservatism and investment efficiency under a state ownership environment: Further evidence from China," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).

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