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- Publisher Website: 10.1177/0148558X20934244
- Scopus: eid_2-s2.0-85087127615
- WOS: WOS:000545423000001
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Article: Accounting Conservatism and Bankruptcy Risk
Title | Accounting Conservatism and Bankruptcy Risk |
---|---|
Authors | |
Keywords | Bankruptcy risk Unconditional conservatism Conditional conservatism Cash enhancement Earnings management mitigation |
Issue Date | 2020 |
Publisher | Sage Publications, Inc. The Journal's web site is located at http://jaf.sagepub.com/ |
Citation | Journal of Accounting Auditing and Finance, 2020 How to Cite? |
Abstract | For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancement and earnings management mitigation channels. This evidence is relevant to accounting standards setting, financial regulation, financial risk management, and helps explain conservatism’s long-standing presence as a pervasive feature of financial accounting. |
Persistent Identifier | http://hdl.handle.net/10722/283924 |
ISSN | 2023 Impact Factor: 1.3 2023 SCImago Journal Rankings: 0.854 |
ISI Accession Number ID |
DC Field | Value | Language |
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dc.contributor.author | Biddle, GC | - |
dc.contributor.author | Ma, MLZ | - |
dc.contributor.author | Song, FM | - |
dc.date.accessioned | 2020-07-15T06:42:32Z | - |
dc.date.available | 2020-07-15T06:42:32Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Journal of Accounting Auditing and Finance, 2020 | - |
dc.identifier.issn | 0148-558X | - |
dc.identifier.uri | http://hdl.handle.net/10722/283924 | - |
dc.description.abstract | For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancement and earnings management mitigation channels. This evidence is relevant to accounting standards setting, financial regulation, financial risk management, and helps explain conservatism’s long-standing presence as a pervasive feature of financial accounting. | - |
dc.language | eng | - |
dc.publisher | Sage Publications, Inc. The Journal's web site is located at http://jaf.sagepub.com/ | - |
dc.relation.ispartof | Journal of Accounting Auditing and Finance | - |
dc.subject | Bankruptcy risk | - |
dc.subject | Unconditional conservatism | - |
dc.subject | Conditional conservatism | - |
dc.subject | Cash enhancement | - |
dc.subject | Earnings management mitigation | - |
dc.title | Accounting Conservatism and Bankruptcy Risk | - |
dc.type | Article | - |
dc.identifier.email | Biddle, GC: biddle@hku.hk | - |
dc.identifier.authority | Biddle, GC=rp00230 | - |
dc.description.nature | link_to_subscribed_fulltext | - |
dc.identifier.doi | 10.1177/0148558X20934244 | - |
dc.identifier.scopus | eid_2-s2.0-85087127615 | - |
dc.identifier.hkuros | 700003857 | - |
dc.identifier.isi | WOS:000545423000001 | - |
dc.publisher.place | United States | - |
dc.identifier.issnl | 0148-558X | - |