Business, Management and Accounting
2 years ago

Accounting conservatism impacts financial statements and users, revealing hidden truths.

Journal of Accounting and Public Policy
Editorial Board

Paper Summary

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The article reviews how accounting conservatism affects financial statements and users. It looks at how conservatism impacts reported numbers, like earnings quality and earnings management. It also examines how conservatism affects different users of financial statements, such as investors, lenders, and corporate governance. The research explores the costs and benefits of accounting conservatism across various topics.