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Timeliness and conservatism

Author

Listed:
  • Yuan Ding
  • Herve Stolowy

Abstract

Purpose - This paper aims to investigate the changes in the properties of accounting income published by French listed companies during the 1990s. It also analyzes the impact of certain corporate characteristics such as size, international financing, and audit firm, on such changes. Design/methodology/approach - Multivariate regression is used. Findings - In French companies, good news has a delayed impact on earnings, as accountants only allow the effect of such news to be recognized gradually in the earnings measure. Conversely, bad news is reflected rapidly in earnings. The results confirm a general upward trend in the degree of conservatism of accounting earnings over the period as a whole. However, except for firm size, none of the corporate characteristics examined can predict a company's accounting earnings properties. Research limitations/implications - In future studies, it will be interesting to develop and test other possible corporate and/or institutional factors relating to accounting earnings properties. Practical implications - The paper provides an insight analysis on the evolution of institutional environment in France and its impact on accounting. Originality/value - First study on properties of accounting income in France.

Suggested Citation

  • Yuan Ding & Herve Stolowy, 2006. "Timeliness and conservatism," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 5(2), pages 92-107, April.
    • Handle: RePEc:eme:rafpps:14757700610668949
    DOI: 10.1108/14757700610668949
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    Citations

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    Cited by:

    1. Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    2. Moy, Melissa & Heaney, Richard & Tarca, Ann & van Zyl, Warrick, 2020. "Conditional accounting conservatism: Exploring the impact of changes in institutional frameworks in four countries," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(3).
    3. Inès Kammoun & Samah Rebai Azouz & Walid Khoufi, 2016. "Les déterminants du conservatisme comptable conditionnel dans le contexte français," Post-Print hal-01901131, HAL.

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