Discussion of “Conditional and UnconditionalConservatism: Concepts and Modeling”

Sudipta Basu ()
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Sudipta Basu: Emory University

Review of Accounting Studies, 2005, vol. 10, issue 2, No 9, 321 pages

Abstract: Abstract Beaver and Ryan (Beaver, W. H., Ryan S. G. (2005). Review of Accounting Studies 10: (2/3)) algebraically model, simulate and graph the effects of various factors on the nonlinear earnings-return relation induced by conditional conservatism. Their analysis clarifies how conditional and unconditional conservatism are inter-related. I discuss why unconditional and conditional conservatism are more than mere substitutes, and provide evidence from the historical record. I then highlight a few areas for future modeling, before moving on to discuss potential empirical tests of their predicted relations. I identify some research questions and opportunities for future investigation.

Keywords: write-down; impairment buffer; contracting efficiency; regulation (search for similar items in EconPapers)
JEL-codes: C52 H26 K23 M41 (search for similar items in EconPapers)
Date: 2005
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DOI: 10.1007/s11142-005-1533-5

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