The Effects of Contracting, Litigation, Regulation, and Tax Costs on Conditional and Unconditional Conservatism: Cross-Sectional Evidence at the Firm Level

By Xin Qiang. 2007

315 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ed2702afb572a345ea6ff8c9e283ab00ced1732d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

Citations in the corpus

The Economic Determinants of Conditional Conservatism (2009, unknown): “We study if these factors induce conditional conservatism or if some of them create incentives only for unconditional conservatism, as suggested by prior empirical work (Qiang, 2007).”
Earnings quality in ex‐post failed firms (2009, background): “, 2007, 2009; LaFond and Watts, 2008), and that it varies substantially across firms in a predictable way (e.g. Ball et al., 2000; Qiang, 2007), especially when there are dif ferences in accrual-based earnings management (García Lara et al.”
The Confounding Effect of Cost Stickiness on Conservatism Estimates (2016, unknown): “…has been widely used to document the prevalence of conservatism, measured by average asymmetric timeliness, and to examine theories about the causes and correlates of conservatism, tested by analyzing systematic variation in asymmetric timeliness (see Watts (2003b) and Qiang (2007), for reviews).”
Conditional conservatism and the limits to earnings management (2020, unknown): “The selection of determinants is based on the literature (e.g., Watts 2003, Qiang 2007, LaFond and Watts 2008) that identifies contracting, litigation, taxation, political costs and information asymmetry as the main drivers of conservatism in accounting.”
Conditional conservatism and cost of capital (2011, methodology): “Regarding litigation risk, Watts (2003) points at litigation risk as one of the main determinants of conditional conservatism, and empirical evidence by Qiang (2007) and Garcia Lara et al. (2009b) supports this hypothesis using different proxies for conditional conservatism and litigation risk.”
Corporate Suppliers and Customers and Accounting Conservatism (2012, background): “In addition, it could also be the case that if firms in more concentrated industries face higher regulatory and political costs due to their market power, then these firms might have greater unconditional conservatism in an attempt to understate their profits and reduce such costs (e.g., Basu, 2005;”
Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, methodology): “On the one hand (Watts, 2003; Qiang, 2007), lenders prefer 464 A. Quagli and F. Avallone conservatism (thus the cost method) because it reduces the risk of distributing firm value through dividends.”
The implications of research on accounting conservatism for accounting standard setting (2015, background): “Finally, Qiang (2007) reports the results of empirical tests designed to tease out the separate determinants of conditional and unconditional conservatism in the USA.”