Accounting Conservatism and Incentives: Intertemporal Considerations

We study intertemporal incentive properties of conditional accounting conservatism. Conservatism has detrimental and beneficial properties. In our first model, conservatism introduces downward bias in the first period; any understatement of first-period performance is reversed in the second period....

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Veröffentlicht in:	The Accounting review 2018-11, Vol.93 (6), p.181-201
Hauptverfasser:	Glover, Jonathan C., Lin, Haijin H.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Bad news Bias Conservatism Financial reporting Good news Incentives News
Online-Zugang:	Volltext
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