International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing

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Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence (2007, unknown): “…demand for conditional conservative measures is lower than in common-law countries given the low litigation risk and high unconditional conservatism (Ball et al., 2000; Giner and Rees, 2001; Garcı́a Lara and Mora, 2004; Garcı́a Lara et al., 2005; Bushman and Piotroski, 2006; Gassen et al., 2006).”
The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World (2010, unknown): “A third concern is related to our earnings conservatism measure that may have ill-designed properties for w2 close to and below zero (Gassen et al., 2006).”
The implications of research on accounting conservatism for accounting standard setting (2015, background): “Garcı́a Lara and Mora (2004), Gassen et al. (2006) and Roychowdhury and Watts (2007) provided empirical evidence that supports this insight.”
How far can we trust earnings numbers? What research tells us about earnings management (2013, background): “A study not included in the survey by Dechow et al. (2010) is that of Gassen et al. (2006).”