The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: sectional evidence at the firm level

Article Abstract:

Accounting conservatism measures from 1989-1999 were investigated in 633 firms. It is found that conditional conservatism is induced by contracting and litigation, while litigation, regulation, and taxation induce unconditional conservatism. The two forms of conservatism are also found to be negatively interrelated.

Practice, Contracts, Taxation, Industry regulations, Government regulation of business, Actions and defenses, Litigation, Lawsuit/litigation, Actions and defences, Report

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Are M.B.A. students a good proxy for nonprofessional investors?

Article Abstract:

The efficacy of graduate business students as alternative for nonprofessional investors during financial reporting is discussed.

Evaluation, Business students

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Investors' reactions to management guidance forms: the influence of multiple benchmarks

Article Abstract:

The issuing of earnings management guidance by listed companies and investor reactions to such standards are examined.

Financial Forecasting, Forecasting, Business forecasting, Blue chip stocks

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