... Good news Conditional conservatism China’s 2006 accounting regulation M41 M42 M48 According to Watts (2003) , AR has a significant role in determining the degree of accounting conservatism (AC). He explains that AC can mitigate the political costs to regulators and standard setters...

... should also examine whether a country’s portfolio of strong institutions supports or substitutes for the impact of auditors. Investor protection Accounting quality Cross-country Auditor tenure M42 M48 This study examines the link between auditor tenure and accounting quality...

... 02 2017 24 04 2017 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Biotechnology industry Continuous disclosure Price/volume queries M40 M48 This study investigates whether firms in the biotechnology and/or health-care...

... Emerald Group Publishing Limited Licensed re-use rights only Malaysia Corporate governance Earnings conservatism MCCG 2007 M41 M48 G34 G38 Watts (2003a) argues that accounting conservatism facilitates the effective monitoring of managers as part of the governance system...

... industries Disclosure outlets M41 M48 D80 G14 The number of voluntary disclosure outlets management can choose from is vast, and prior research has shown that many provide information content to market participants. Although voluntary disclosure theory suggests firms make disclosure...