Company’s Sustainability and Accounting Conservatism: Firms Delisting from KOSDAQ
Sign Up to like & getrecommendations! Published in 2019 at "Sustainability"
DOI: 10.3390/su11061775
Abstract: This paper finds evidence that delisting firms make reported earnings more conservative to avoid litigation risk. Conservatism has been used as one of suitable reporting quality measurements that is separate from discretionary accruals, in that… read more here.
Keywords: accounting conservatism; company sustainability; conservatism firms; sustainability accounting ... See more keywords