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保守报告和证券集体诉讼

朱莉(Ying)Huang,博士 M. Etterdege W.张
会计视野。 1月1,2016

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积极会计理论预测保守的财务报告会避免基于GAAP的诉讼。 然而,很少有经验证据表明会计稳健性是否以及如何提供这些好处。 我们使用针对涉嫌违反美国公认会计准则的上市公司的诉讼样本,检查会计保守主义与随后发起诉讼的关联以及四种诉讼结果:市场对诉讼的反应,诉讼的持续时间,诉讼的解雇以及经批准的处罚。法庭。 我们发现,具有较高程度的有条件保守主义的公司在诉讼事件和结果的所有五个方面都会受到更有利的影响。 无条件保守主义的两种衡量指标与诉讼变量无关。 我们的研究提供了新的经验证据支持Watts(2003a)对会计稳健性的诉讼解释。

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