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CONSERVATISM: Stata module to calculate Khan & Watts (2009) Accounting Conservatism Measurement

Author

Listed:
  • Wu LiangHai

    (Anhui University of Technology)

  • Wu Hanyan

    (Nanjing University of Aeronautics and Astronautics)

  • Chen Liwen

    (Anhui University of Technology)

Programming Language

Abstract

conservatism implements the Khan & Watts (2009) accounting conservatism measurement model for Chinese A-share listed companies. The program calculates the C_SCORE measure of accounting conservatism based on firm characteristics including size, market-to-book ratio, and leverage.

Suggested Citation

  • Wu LiangHai & Wu Hanyan & Chen Liwen, 2026. "CONSERVATISM: Stata module to calculate Khan & Watts (2009) Accounting Conservatism Measurement," Statistical Software Components S459689, Boston College Department of Economics.
    • Handle: RePEc:boc:bocode:s459689
    Note: This module should be installed from within Stata by typing "ssc install conservatism". The module is made available under terms of the GPL v3 (https://www.gnu.org/licenses/gpl-3.0.txt). Windows users should not attempt to download these files with a web browser.
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    File URL: http://fmwww.bc.edu/repec/bocode/c/conservatism.ado
    File Function: program code
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    File URL: http://fmwww.bc.edu/repec/bocode/c/conservatism.sthlp
    File Function: help file
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    File URL: http://fmwww.bc.edu/repec/bocode/d/d1.xlsx
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    File URL: http://fmwww.bc.edu/repec/bocode/d/d2.xlsx
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    File URL: http://fmwww.bc.edu/repec/bocode/d/d3.xlsx
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    File URL: http://fmwww.bc.edu/repec/bocode/d/d4.xlsx
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