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Identifying Conditional Conservatism


  • Stephen Ryan


This paper provides guidance for empiricists interested in measuring conditional conservatism and in interpreting associations of those measures with variables of interest. I begin by discussing the nature and importance of conditional conservatism and surveying the literature identifying conditional conservatism. I then describe and comment on the various limitations of asymmetric timeliness identified in the literature. Despite these limitations, I argue that asymmetric timeliness is the most direct implication of conditional conservatism, and that alternative measures that have been proposed need not capture any type of conservatism. Finally, I provide four specific suggestions for estimating asymmetric timeliness and for interpreting it as a measure of conditional conservatism.

Suggested Citation

  • Stephen Ryan, 2006. "Identifying Conditional Conservatism," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 511-525.
  • Handle: RePEc:taf:euract:v:15:y:2006:i:4:p:511-525
    DOI: 10.1080/09638180601102099

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