Unconditional Conservatism and Subsequent Real Earnings Management

Published: Dec 1, 2019
Abstract
By focusing on the more pervasive unconditional conservatism, we provide fresh insights on how conservatism can be detrimental to financial reporting quality. We examine whether unconditionally conservative (UC) firms engage in more real earnings management (REM) in order to meet or beat earnings benchmarks (MBE). UC firms are expected to be prudent with persistently lower earnings. REM, on the contrary, is an expensive way, with long-term...
Paper Details
Title
Unconditional Conservatism and Subsequent Real Earnings Management
Published Date
Dec 1, 2019
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