Browsing Accounting and Finance by Subject "accounting conservatism"
Now showing items 1-2 of 2
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Accounting Conservatism and Risk Disclosures
(University of Waterloo, 2021-07-22)This thesis adopts a broad view of conservative financial reporting—managers can use two ways to communicate business uncertainties to outsiders, namely, conservative accounting via timely loss recognition and narrative ... -
Politicians’ Equity Holdings and Accounting Conservatism
(University of Waterloo, 2014-11-14)In this thesis, I examine the association between politician ownership and accounting conservatism for a sample of S&P 1500 firms between 2005 and 2011. The contracting explanation predicts that politician owned firms adopt ...