This study aims to analyze the effect of competition on accounting conservatism, earnings management, and management with conservatism as a mediator. The population in this was 45 companies. sampling technique used purposive method, order obtain number samples many 15 analysis uses path analysis. results show that has an conservatism. Competition affects management. Accounting significant

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Economic interdependence between suppliers and customers generates proprietary information useful for credit risk assessment. Such proprietary information can mitigate information asymmetry between borrowers and lenders, and substitutes for conservative accounting numbers in debt contracting. We hypothesize that a pre-existing lending relationship with a borrower’s customer(s) grants the lender...

This study investigates the effect of accounting conservatism on corporate tax avoidance listed non-financial firms in Nigeria. computes based cash effective rate (CETR), GAAP (GETR) and book difference (BTD). Accounting was measured using negative accruals. The employed an ex-post factor research design utilizing unbalanced panel data. covered 48 during period between 2014 2020. Three regressi...