...Sawssen Khlifi; Mohamed Ali Boujelbene; Jamel Chouaibi Purpose This study aims to examine the impact of economic, environmental and social (EES) indicators of sustainability performance on accounting conservatism and the moderating effect of good corporate governance (GCG) on this relationship...

.... Critical audit matters Auditor conservatism Litigation risk Audit quality Accounting conservatism Earnings quality and management On June 1, 2017, the Public Company Accounting Oversight Board (PCAOB) adopted a new auditing standard, AS 3101: The Auditor's Report on an Audit of Financial...

... Accounting conservatism Earnings components A substantial literature in accounting interprets the usefulness of earnings in light of its association with stock returns. The seminal study of Ball and Brown (1968) assessed the usefulness of earnings relative to its ability to explain...

... cent of the earnings announcements in our sample are combined with early guidance. Voluntary disclosure Accounting conservatism Earnings guidance We investigate whether firms use early earnings guidance to voluntarily disclose their expectations about how conservative accounting...

... information asymmetry. Design/methodology/approach – The C-Score developed by Khan and Watts (2007) was adopted to measure the degree of firm-year specific accounting conservatism. This study uses the CSR rating established by the Shanghai National Accounting Institute. Findings – Empirical...

...) and by not allowing goodwill to be amortized. Overall, given the two major differences between IFRS and NGAAP, NGAAP are more conservative than IFRS, according to the definition from Feltham and Ohlson (1995) . Regulation IFRS Intangible assets Accounting conservatism Fair value Historical cost...

...Sohyung Kim; Cheol Lee; Sung Wook Yoon Purpose The purpose of this paper is to investigate how fair value reporting and increased managerial discretion under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design/methodology/approach...