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Conservatism by Cristiane Tiemi is a document available to read on EtoBox.
What is Conservatism about?
This document summarizes a research paper that argues conservatism in financial reporting reduces information asymmetry between firm insiders and outside equity investors. The study tests two predictions: 1) firms with greater information asymmetry will report more conservative earnings, and 2) changes in information asymmetry will lead to changes in conservatism. Regression analyses find the level of conservatism is positively related to two measures of information asymmetry, even after controlling for oth
- Author
- Cristiane Tiemi
- Language
- EN