Accounting conservatism: A study of market-level and firm-level : explanatory factors

Artikel

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 affect conservatism, it is firm-level factors that play a dominant role. The conclusion suggests that it is more effective to improve the quality of accounting reports by motivating the firm's own demand rather than through listing in a developed capital market.

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• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: China Journal of Accounting Research ; ISSN: 1755-3091 ; Volume: 1 ; Year: 2008 ; Pages: 11-29 ; Amsterdam: Elsevier

Classification and Topics

• Classification: Management
• Subject: Accounting Conservatism ; market-level ; firm-level ; A-share companies ; H-share companies ; red chip companies, China, Hong Kong

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Xu, Jingjing ; Lu, Changjiang
• Event: Veröffentlichung
• (who): Elsevier
• (where): Amsterdam
• (when): 2008

Further information

• DOI: doi:10.1016/S1755-3091(13)60003-9
• Handle: http://hdl.handle.net/10419/187604