Accounting Conservatism and Bankruptcy Risk
Posted on 2020-06-30 - 12:08
For a large sample of U.S. listed firms, we find that unconditional and conditional accounting conservatism help lower bankruptcy risk. We further find that the mitigating effect of accounting conservatism on bankruptcy risk functions via cash enhancement and earnings management mitigation channels. This evidence is relevant to accounting standards setting, financial regulation, financial risk management, and helps explain conservatism’s long-standing presence as a pervasive feature of financial accounting.
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Biddle, Gary C.; Ma, Mary L. Z.; Song, Frank M. (2020). Accounting Conservatism and Bankruptcy Risk. SAGE Journals. Collection. https://doi.org/10.25384/SAGE.c.5045001.v1
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AUTHORS (3)
GB
Gary C. Biddle
MM
Mary L. Z. Ma
FS
Frank M. Song