Conditional and Unconditional Conservatism:Concepts and Modeling

By W. H. Beaver, Stephen G. Ryan. 2005

685 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/ef795d3bb069acd2ccdcd721994fcef5886bff25

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Citations in the corpus

Identifying Conditional Conservatism (2006, background): “More generally, as Beaver and Ryan (2005) discuss, there is a complex interplay between unconditional conservatism, past applications of conditional conservatism and future applications of conditional conservatism that remains to be fully explored.”
Internal Controls and Conditional Conservatism (2011, background): “3 The literature generally refers to this as conditional conservatism (Beaver and Ryan 2005; Ball and Shivakumar 2005), which we simply refer to as “conservatism” in this study.2 Within the agency framework of positive accounting theory that recognizes the contracting benefits of conservatism, it…”
The Link Between Earnings Conservatism and the Price to Book Ratio (2005, background): “11 Beaver and Ryan (2004) note that impairment accounting generally applies to individual assets rather than at portfolio or entity-wide levels.”
Product market competition and conditional conservatism (2014, positive): “…for past conditional and unconditional conservatism because prior research (e.g., Basu 2001; Giner and Rees 2001; Pope and Walker 2003; Beaver and Ryan 2005; Pae et al. 2005) points out that Basu’s (1997) measure of conservatism is likely to be affected by past conditional and unconditional…”
The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market $ (2008, neutral): “Moreover, borrowers tend to draw down revolvers R. Wittenberg-Moerman / Journal of Accounting and Economics 46 (2008) 240–260244 when their performance deteriorates (Berger and Udell, 1995), further increasing uncertainty for the lender.”
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis (2013, positive): “…that conditional and unconditional conservatism could play different roles in contracting, valuation and in reducing information asymmetries (e.g., Beaver and Ryan 2005), we use two commonly used measures of unconditional conservatism to examine whether unconditional conservatism also impacts…”
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition (2005, neutral): “In the symmetric Dechow (1994) noise reduction view of accruals, high quality accrual accounting reduces the variance of earnings, conditional on the variance of cash flows.”
Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism (2015, neutral): “Recent studies point out that conservatism can arise either “unconditionally” via inherent conservative accounting principles (e.g., excessive depreciation) or “conditionally” via a more timely recognition of bad versus good news (e.g., impairment accounting) (Basu 1997; Beaver and Ryan 2005).”
International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006, positive): “…conservatism.7 To the extent that a firm does not capitalize certain (prior, current or even future) investments (unconditional conservatism), it cannot write off such investments in the event of bad news regarding their future benefits (conditional conservatism) (Beaver and Ryan, 2005).”
Publicly traded versus privately held: implications for conditional conservatism in bank accounting (2009, background): “Beaver and Ryan (2005) denote the asymmetric timeliness of gain and loss recognition in accounting as conditional conservatism.”